&gt; I can run a hedge fund from a few floors in a Manhattan sky scaper. It would have the land footprint of perhaps 10 large coffeeshops. Google and Apple have barely any land footprint compared to any factory of any size.<p>That hedge fund skyscraper is on a prime plot of land in Lower Manhattan. The factory is in an industrial zone in rural South Carolina. The hedge fund gets taxed more – LVT is not regressive.