It basically says everyone has an equal share of the unimproved land in a country. If you use more of your fair share you pay more. If you use less you receive

It basically says everyone has an equal share of the unimproved land in a country. If you use more of your fair share you pay more. If you use less you receive an income. Instead the ultra wealthy owns the land and receives the income. Far more ethical than either no tax or taxing productive work.