As far as I understand, the idea is to incentivise the kind of wealth-creation that is good for society by taxing it less than other kinds. The idea is definite

As far as I understand, the idea is to incentivise the kind of wealth-creation that is good for society by taxing it less than other kinds. The idea is definitely not to introduce a land tax on top of all the existing taxes. Historical Georgists were also called "single taxers" because of the idea to abolish all other taxes, but make up for this by a tax on land ownership that leaves the state with the same income stream as before. Apart from being (in their view) socially good, this would also have the advantage that landowners couldn't just move their land to the Cayman Islands to evade the tax. I don't think modern Georgists are quite that single-minded, but I do get the argument that, for example, VAT is a tax on the poor in the sense that even people whose income is low enough that they're not paying income tax in the usual sense have to pay it every time they buy something (unless it's exempt), but taxing land would truly be a tax on the more affluent only, at least in a country where most poor people rent their accommodation.