In my opinion, all taxes besides a land value tax are poor solutions. rent is the final resting place of capital generated by labor and land combined. Taxing

In my opinion, all taxes besides a land value tax are poor solutions. rent is the final resting place of capital generated by labor and land combined. Taxing unused land higher than used land forces landowners to sell the land to someone who could use the land productively enough to afford the tax bill. All of taxes deter productivity from increasing. It is better to tax the land date trees grow on, than to tax the output of the trees themselves.