The simpler and fairer solution is to increase land tax, but to offer a flat tax credit based on the number of people that own the land including the number of

The simpler and fairer solution is to increase land tax, but to offer a flat tax credit based on the number of people that own the land including the number of children living there, with each person able to apply the credit to only one property at a time. This means that for example families with children will be able to compete against companies and rich baby boomers.