The tax incidence depends on the elasticities of demand and supply. Since the supply of land is, for practical purposes, perfectly inelastic, land value tax can

The tax incidence depends on the elasticities of demand and supply. Since the supply of land is, for practical purposes, perfectly inelastic, land value tax cannot be effectively passed onto the tenant. See https://en.m.wikipedia.org/wiki/Land_value_tax#Tax_incidence https://en.m.wikipedia.org/wiki/Land_value_tax#Tax_incidence