When taxable income is recorded for income taxes, does that bear much resemblance to reality? Do people really pay sales tax on everything they buy online? And

When taxable income is recorded for income taxes, does that bear much resemblance to reality? Do people really pay sales tax on everything they buy online? And if we could make that happen, is that the kind of internet we'd want? Land taxes are great because they tax something right out in the open that everyone can see. You might not have a perfect idea of the value, but you can get a pretty good idea by looking at surrounding parcels. Self-assessment, as noted below, is one feasible system out of many. LVT can be avoided by not owning land, but all users of land will need to pay, and they cannot avoid it. But in effect they're simply renting from the government rather than a private landlord. The market rent doesn't change. Under-assessment can open up the possibility of subleasing, however, just like when normal landlords fail to charge the full rent for whatever reason.