The Single Tax is just that. And extracting (or not extracting) natural resources off the land would either count towards or against the unimproved land value d

The Single Tax is just that. And extracting (or not extracting) natural resources off the land would either count towards or against the unimproved land value depending on how we value it in that specific context. The second tax you bring up is pigouvian sales taxes and those should absolutely be implemented. They are the second least bad kind of tax. But of course the Two Tax Movement is not what Georgism is referred to as.