Henry George advocated a tax on land,rather than on the improvements or structures built on the land,because lowering tax rates on buildings but raising them on land:

Question

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Henry George believed that taxing land value, rather than the buildings or improvements on it, would not discourage productive investment or effort, since the supply of land is fixed and its value is not created by the landowner's efforts.

Henry George Advocated a Tax on Land,rather Than on the Improvements