Yes - I understand the theory, but, it is not exactly clear to me how private property rights - the things you actually buy when you buy land - are an issue for collective justice, and it is less clear how charging the a land value tax change this.
I think the core of it is that taxes are for the people to pay the government for services, and the value of land does not correlate to the amount of services used.
for example, a single person, dwelling on an acre of land may consume very little water, school usage, police assistance, etc. A 40 story apartment on an acre will consume a great deal more of those services. The value of the land is not taxed right now because it is understood that the improvements to the land dictate the cost of the services that the government needs remuneration for.
The government derives its mandate to tax from private property owners' demands that they provide services. Not vise versa.
I think the core of it is that taxes are for the people to pay the government for services, and the value of land does not correlate to the amount of services used.
for example, a single person, dwelling on an acre of land may consume very little water, school usage, police assistance, etc. A 40 story apartment on an acre will consume a great deal more of those services. The value of the land is not taxed right now because it is understood that the improvements to the land dictate the cost of the services that the government needs remuneration for.
The government derives its mandate to tax from private property owners' demands that they provide services. Not vise versa.