But this exists, today. You pay property taxes, everybody knows how it works and it does work.<p>The net effect on land use would be to sort land use into ... appropriately priced bands of use. People would, IMO, be less likely to spend as much time and energy in tax avoidance.<p>The initial concept of the income tax was very loosely based on Georgist taxation - if someone has a high income, chances are it&#x27;s based on rents. It&#x27;s a noisy, distorted measurement and asking people their income, is, frankly, rude.<p>If a Georgist tax replaced an income tax, then those who produce without charging rents would have an advantage. The theory goes than income that is not rents is consumer surplus. And you stop taxing labor.