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I don't want it both ways.

In fact a land value tax could replace property tax in a revenue neutral fashion, and would incentivize development of property and density, rather than disincentivize those like property tax does.



How do you distinguish land value from property value - especially given that the resource and service usage is not determined mostly by the amount of land, but rather the property on that land.

If you were to tax on the basis of land value the immediate impact would be massive increases in taxes payed in rural areas as a byproduct of the necessary increase in tax rates on land.


That's not what happens. Here's an example of when it's been tried: https://www.strongtowns.org/journal/2019/3/6/non-glamorous-g...




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