Land Tax

another form of taxation

related to, but different from, Property Tax (Property Tax often includes tax on the value of improvements, whereas a Land Tax is often just on the land regardless of whether there are any improvements).

http://en.wikipedia.org/wiki/Land_value_tax

Henry George http://en.wikipedia.org/wiki/Georgism

• Murray Rothbard critique http://mises.org/rothbard/georgism.pdf