Imagine two plots of land in the heart of a big city, side by side, the exact same size. On one stands a gleaming fifty-story tower full of offices and apartments and shops. On the other sits a zero-story parking lot.

Now ask yourself: which owner pays more in taxes?

The tower owner does. We tax the building, so the more you build, the more you owe. The parking lot owner, who built almost nothing, pays almost nothing, even though the dirt beneath that asphalt is worth a fortune precisely because it sits in the middle of a thriving city that everyone else built up around it. So the parking lot just sits there. Year after year. The owner pays their small tax, and watches the land’s value climb—value they did nothing to create, mind you—waiting to sell for a huge windfall.

I think that’s pretty perverse, and a land value tax (LVT) is built to fix it.

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