To help the environment, it's important to avoid sprawl. And to avoid sprawl, you need building on the intensive margin (infill) to be more attractive than buil

To help the environment, it's important to avoid sprawl. And to avoid sprawl, you need building on the intensive margin (infill) to be more attractive than building on the extensive margin (sprawl). Land-use policy without LVT precludes infill, so there's every reason to say that LVT is an environmentally-friendly policy. That said, you don't want all land being elevated to its highest use, including sub-marginal land. That's why enacting a floor to how low a land tax could be makes sense-- it would serve to protect wilderness.