I fail to see anything in your scenario that couldn&#x27;t already occur with the current tax system<p>Currently: taxes are based on land+improvements<p>Proposed: taxes are based on land<p>Factories move because the value of their land is high under the current system as well.<p>The problem with the current system is that it disincentizes improvements. In my neighborhood of Boston, most of the 100-year old buildings used to be 5 stories. Now they are 3 stories. What happened? People literally dismantled the upper level floors of their buildings to reduce their taxes. In other parts of the country, it is fairly common to tear down a building to reduce the taxes on an unused property. That is what a land tax is designed to eliminate.