I just thought I’d comment that plenty of places do in fact tax land value alone, and not improvements. For example, my region has a state government Land Tax at an average of 1.5% of unimproved land value (with exceptions for especially low land values and owners who live on their property).
There are local council charges (“rates”) based on improved value of property, but those are (at least in theory) for services provided by the council. The costs of the services are apportioned by property values and classification and other factors as a proxy for things that are more difficult to measure, and it is not a land tax in anything like the Georgist sense.
I just thought I’d comment that plenty of places do in fact tax land value alone, and not improvements. For example, my region has a state government Land Tax at an average of 1.5% of unimproved land value (with exceptions for especially low land values and owners who live on their property).
There are local council charges (“rates”) based on improved value of property, but those are (at least in theory) for services provided by the council. The costs of the services are apportioned by property values and classification and other factors as a proxy for things that are more difficult to measure, and it is not a land tax in anything like the Georgist sense.