If, on the other hand, the bulk of all land values is used as the sole or primary source of public revenue (as would be the case under a Georgist tax system), then the tax would have to be paid by
someone -- even if that someone is paying the tax (for whatever reason) on behalf of his spouse, sibling or offspring.
If that's a "failure" in the eyes of certain people, it's only because they themselves "fail to distinguish" between the earned incomes of
labor and
capital and the
unearned income of
land. But in the eyes of those who do make this critical distinction, land value taxation actually succeeds where all other taxes fail.
So, are you proposing to tax income from land, or the value of land?
