That is the exact idea. People would occupy the cheapest land that can get away with. But for a given plot, there's no way to avoid those taxes. If you think o

That is the exact idea. People would occupy the cheapest land that can get away with. But for a given plot, there's no way to avoid those taxes. If you think of people who work as service personnel as subsidizing those who own land in SanFran or NYC with their labor, then I think this gets clearer. If the landowners rather than the laborers paid the taxes, it seems much more equitable.