I think I understood the basic premise of georgism and land tax does make a lot of sense. However, what confuses me is that they justify land value tax by clai

I think I understood the basic premise of georgism and land tax does make a lot of sense. However, what confuses me is that they justify land value tax by claiming that society is what gives value to the land. Eg: Making a subway increases the value of all houses in the area, subway is built by tax payers money, hence the value should accrue to everyone. But by this logic, shouldn't all luxury goods also be taxed similarly? Eg: Diamond/Gold etc. You pay some money for it and keep with it you. The value increases in proportion to its scarcity (society's inability to find more of it) and decreases with their abundance. Similary, every product's market price can be split into its intrinsic and community-driven price. Simply because they aren't sold at cost price but at the one decided by the market. Also, every company utilizes community resources (transportation/electricity etc). I am not sure how to even start thinking about this final segment. How is the land value going to compensate for these additional services? Or are we ignoring these because their contribution will too less?