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IMO, land tax usually refers to a Georgist land value tax. That certainly would increase taxes for underdeveloped, large plots.

I do wonder though if it's fair to expect people who live in high-density areas to pay for the lifestyle of people who want to get away from society. I wish we could have a true land tax that's fairly high and identical regardless where the land is. Sprawl has a lot of negative externalities; financial for city and states as well as environmental.



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