I don't think it's about purity at all, but practicality. Land is the scarce resource, not the buildings on it. Taxing scarce resources is what we must do and a

I don't think it's about purity at all, but practicality. Land is the scarce resource, not the buildings on it. Taxing scarce resources is what we must do and also creates the right incentives. You claim it'll be hard to judge it's fair market value and this is what I disagree with. I mean, sure it'll be hard, but not harder than measuring income. If the land tax equals the land value, undeveloped plots should sell for about $0. That's a natural benchmark to aim for.