On Solid Ground
Our US colleagues at Work and Wealth boldly state:
We propose to abolish all taxes save those on the value of land, irrespective of the value of the improvements, and the economic rent of other natural resources. What we propose is not a tax on real estate, for real estate includes improvements. Nor is it a tax on land, for we should not tax all land, only that land having a value irrespective of its improvements.