Remember, taxes are passed through a political process. Even if a tax is perfect in some ideal form, tax proposals should be evaluated in the light that politic

Remember, taxes are passed through a political process. Even if a tax is perfect in some ideal form, tax proposals should be evaluated in the light that political processes will use them to benefit their team and punish the others. A great example is income tax, where what was supposed to be a fair and progressive system evolved into a swamp of exemptions and carve outs for special interests - meaning the tax rates have to be higher on everyone else to make the difference. Because of the huge amount of discretion in how to value land without development, a Georgist tax may be even more vulnerable to political processes than the income tax. Imagine a city where one side of the freeway is wealthy and the other side is poor - to benefit the wealthy side, the city adopts a policy that land on both sides has the same value. Or perhaps the poor side is ascendant politically, so their politician loots the wealthy side by overvaluing the land. As bad as income taxes are, at least it’s a measurable question of how much money entered your bank account rather that some arbitrary bureaucratic valuation process.