> Usually when we say the LVT doesn't affect incentives, the baseline of comparison is against no land taxes of any form. That really confused the whole discus

> Usually when we say the LVT doesn't affect incentives, the baseline of comparison is against no land taxes of any form. That really confused the whole discussion as the current situation is tax on land + improved value, making it look like you were arguing from the other side. No tax at all is anyway taking it to the extreme as the government need money, so it becomes merely an academic exercise.