I&#x27;m not sure I buy into the whole thing, but do see some value in land taxes over property taxes in that it is an incentive for density: if you have 10000 square meters you are taxed the same whether you build a single story ranch house with a big yard, or an apartment building.<p>That said, how&#x27;s it work out in practice?  You can&#x27;t tax land in downtown Portland at the same rate you tax it in Harney County, where it&#x27;s mostly empty desert.  But if you tax land outside cities cheaper, maybe that would encourage sprawl towards the cheaper areas?