If you think of georgism as a tax on commons-created-value, then yes, lots of other applications make sense. You don't tax land per se - you tax the location of

If you think of georgism as a tax on commons-created-value, then yes, lots of other applications make sense. You don't tax land per se - you tax the location of the land, which is given by the surroundings and, ultimately, by the whole society. This is why it can be both very high and very fair. Labor tax on the other hand is one of the most unfair and with the worst incentives.