It appears that you are getting down voted. I can only assume its because people don't like taxes, of any type, in general or that they don't understand what yo

It appears that you are getting down voted. I can only assume its because people don't like taxes, of any type, in general or that they don't understand what you mean by land taxes. Perhaps if you elaborated on land taxes then people would understand that "property" taxes should be determined by the value of the land being occupied and not include the value of what it is being used for (the tax amount shouldn't be more if its a 10 story high rise vs. a parking lot). Land is a fixed asset. If someone owned an entire block in San Francisco that was just surface parking they should pay the same amount of [land] tax as the owner of the lot across the street that has a multi-million dollar high rise housing complex. The nuances of various land tax plans can be interesting. One being that EVERYONE (human) that lives in a city/state/country gets an allowance based on the amount of land in that city/state/country divided by the number of people living in that city/state/country (and even perhaps multiplied by days living/residing divided by 365).