The value of a piece of land is determined much more by the things around it than by the things that are on it. A land value tax is punishing people for squand

The value of a piece of land is determined much more by the things around it than by the things that are on it. A land value tax is punishing people for squandering valuable land. If you're not making a sufficiently productive use of your valuable land for it to be worth paying the tax, you should sell it to someone who will, and you should move somewhere cheaper.