I think something akin to a Land Value Tax is a better option since I believe both income and capital improvements should not be taxed be it a factory owner add

I think something akin to a Land Value Tax is a better option since I believe both income and capital improvements should not be taxed be it a factory owner adding capacity to said factory or your grandma adding solar panels to the roof of her house. Property and income taxes are probably the worse offenders in terms of punishing people who improve their standing in life. But I doubt state and local governments will ever support LVT or anything close to it.