You have shifted the burden by giving up on a resource that is valuable to society around you. That may well be an equitable trade. The point is you won&#x27;t get rid of the tax without giving something back to society in return.<p>Now, I don&#x27;t believe that this is sufficient as an alternative to all other taxes, but it does have many desirable properties, and your suggested behavioural changes are amongst them: Optimizing usage of land.