[dane-pgp]

To avoid the problem of the tax just being passed on to renters, you would presumably make the tax "progressive" (i.e. marginal), or only apply after a certain threshold, right?

I think that one mathematically appealing structure for such a tax is to work out what the median (inhabited, primary) property size is (including garden etc.) and set that as the tax-free threshold. Any land tax paid by the top half can then be distributed to those in the lower half.

This would be similar to (and is based on the same logic as) Thomas Paine's proposal for what we would now call a Universal Basic Income.

https://basicincometoday.com/thomas-paines-centuries-old-arg...