No, it is not. What is generally used is a property tax, not a land value tax. The difference is whether the tax is based in the value of the location, or whet

No, it is not. What is generally used is a property tax, not a land value tax. The difference is whether the tax is based in the value of the location, or whether improvements to the land are included. Economically, these behave very differently, and the percentage of the property tax is typically too low to tax away the land rents.