Land is still necessary for production. Maybe it will help to think of "land" as "location" since it is not the actual soil but the location which Georgists ke

Land is still necessary for production. Maybe it will help to think of "land" as "location" since it is not the actual soil but the location which Georgists keep talking about. If you are a modern services company you need to have access to large pool of qualified people - which happens to be in big cities. So you need a great location for your office to attract people from this talent pool. Location (aka land) therefore is an important input to your business and you will pay a lot for it. Second, wealthy people park their money (regardless of origin, good or bad) in real estate. That drives living costs for non wealthy people. It turns out it is non-wealthy workers who pay taxes which fund infrastructure development which benefits wealthy owners of real estate by increasing value of their property. Georgists promote reversal of the present day funding scheme from nonwealthy workers to wealthy land owners with money parked in real estate. With the alternative being simple "taxing" of locational value to fund government services with two main outcomes 1. reducing tax burden on workers and small business 2. reducing cost of living (rents) by properly allocating land (mostly city land, not agricultural)