There are many, many things government could do that are economically better, not just in areas of taxation, but pretty much every area. Also, I&#x27;m not talking about the things crackpot far left&#x2F;right wing blog readers consider obvious, these are perfectly orthodox Econ 101 insights.<p>They aren&#x27;t implemented because they are incompatible with political dogma (I won&#x27;t even call it ideology, as this implies a level of intellectual consistency), and these issues are used as tribal rallying calls which are much more valuable to politicians than implementing better policy ever was.<p>Land use tax, no matter how economically efficient, won&#x27;t get implemented because the villains of taxation these days aren&#x27;t heavy land users. 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. Any land tax implementation that would see hedgefunds, Google and Apple &quot;pay their fair share&quot; (while raising enough revenue to replace income and sales taxes) would be grotesque and certainly not economically efficient.