Taxing land: * violates no human rights (unlike taxes on income and sales) * costs very little to assess and enforce (unlike taxes on income and sales) * is

Taxing land: * violates no human rights (unlike taxes on income and sales) * costs very little to assess and enforce (unlike taxes on income and sales) * is impossible to evade (unlike taxes on income and sales) * causes no economic harm in disincentivizing productive activity * enables the funding of public goods (in this respect, it is similar to all other forms of taxation), and * increases economic efficiency by discouraging wasteful use of land.