A wealth tax is inherently limited; for example, you can&#x27;t tax 100% of wealth-- that would be pure confiscation.<p>However, a land value tax can scale up to 100%, because you&#x27;re taxing rent, and not wealth that is bought&#x2F;created by any individual.<p>An estate that has its rent taxed 100% will eventually dissolve, unless it&#x27;s constantly generating new value aside from rent (which is in general not the case).