Billionaires/bigcorps are probably better-able to afford taxed land than non-billionaires, and/or make profit from the land to offset the tax. Adding a tax-liab

Billionaires/bigcorps are probably better-able to afford taxed land than non-billionaires, and/or make profit from the land to offset the tax. Adding a tax-liability to land might effectively push more of it into the hands of corporates.