[SilverCurve]

That's not a good idea. If your tax rely heavily on land, you tax the farmers who create food, while tech companies such as Google and Facebook won't pay much.

[bufordsharkley]

This underestimates how valuable land is within cities, and how comparatively cheap agricultural land is.

Worth reading: http://kaalvtn.blogspot.co.uk/2013/01/r-farmers-will-all-go-...