I wonder whether you're right that people can choose whether to pay it. How many people really have a choice about where they work and live to such an extent that they can move to a lower land-value area at the drop of a hat?

Also:
- Who would value the land?
- If all other taxes are unfair, would it not be sensible, in your opinion, to replace all taxes with a LVT?
- Would landlords or tenants be required to pay the tax? If landlords you could instantly destroy the rental market which is necessary to the economy and is fair use of an individual's money.