My guess (and I´m ok it's not what is in the article) is that taxes should be on benefits and not on land surface. A 100% tax on benefits mean that there are no

My guess (and I´m ok it's not what is in the article) is that taxes should be on benefits and not on land surface. A 100% tax on benefits mean that there are no need to overprice the rent once all maintenance costs are paid. And then there will be no more interest in renting. Just own your piece of land. And then all collapse.