The government could serve as the temporal bridge between a selling owner and the future buyer. At the least it could simply stop collecting the tax once the ow

The government could serve as the temporal bridge between a selling owner and the future buyer. At the least it could simply stop collecting the tax once the owner stops using it even if a buyer hasn't been found yet. The government could even guarantee the immediate purchase of the land. I don't think this would be risky for the goverment because this taxation system, I think, would help to keep a fair value on the land. It would still be possible to continue renting land once developed, but people that want to do that should think about ways to provide an added value that they can charge for. The real-estate business would certainly change with this new taxation. I agree that there may be small changes that could help to create a better distribution of health, but I don't think they would be so effective. Besides, things like what you suggest, even if helpful, they complicate the government even more, with more laws, more incentives (which I think distort the reality, sometimes causing more problems than solving them), and another aspect that I like of Georgism is that it simplifies things a lot (there would be only a single tax).