A distinction I think should be made is that the value of land before you build on it is entirely due to the community and natural characteristics. So why not

A distinction I think should be made is that the value of land before you build on it is entirely due to the community and natural characteristics. So why not tax only on that value and not the value of any structure or improvements? The wisest thing I every heard from a libertarian or conservative was "if you tax something you get less of it". It therefore follows, not that we should eliminate taxes, but that we should tax something which is immune to the effect and only that.