If you make it a land value tax it won't be. The portion of property tax that falls on buildings can and will be passed on to renters, but the portion that fall

If you make it a land value tax it won't be. The portion of property tax that falls on buildings can and will be passed on to renters, but the portion that falls on land can't and won't. There's countless studies that support this conclusion, the best of which is this one out of Denmark that, unlike preceding studies, gets around the endogeneity ambiguity by virtue of an exogenous effect: https://web.archive.org/web/20201108135554/https://dors.dk/files/media/publikationer/arbejdspapirer/2017/02_arbejdspapir_land_tax.pdf https://web.archive.org/web/20201108135554/https://dors.dk/f... I can cite like 10 more articles that support this conclusion.