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Notes -
I regret hand-waving this point away, I'll work to be more charitable in the future.
Under a truly Georgist system, my understanding is that there would be little risk to holding unimproved land, you just wouldn't be able to make a profit based on land speculation. It would also theoretically reduce the incentive/means of someone trying to buy you out of a valuable piece of land, because you wouldn't get that profit yourself. Although then I would worry unofficial means of bullying people off valuable pieces of land might come in vogue I suppose.
If you hold unimproved land and someone builds a skyscraper next to it, the taxes on your unimproved land go up. That's risk.
Note that you can't get anything back by selling the land, since the land sells for $0.
LVTs don't have to be 100% of land values.
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The way I’ve usually seen it idealized is that when you buy a piece of land, you set the price of the land and pay taxes on that. But then you have to sell it at the same price. (inflation adjusted)
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