A carbon tax is correcting the negative externality of using the carbon. So you are paying for the harm that you are doing to society. In that same exact way,

A carbon tax is correcting the negative externality of using the carbon. So you are paying for the harm that you are doing to society. In that same exact way, a land value tax is correcting the capture of the positive externality that is coming from your neighbors for your particular location because of your monopoly over it.