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by pyradius 1528 days ago
I'd recommend reading "Taxation: The Lost History" for a deeper dive into why rent as public revenue is the most logical, ethical, and efficient tax base. It is book length, but worth it if you want to understand some of the deeper/intricate concepts. Some useful sections include:

Excess Burden https://www.jstor.org/stable/43817496?read-now=1&refreqid=ex...

The Incidence of Taxation https://www.jstor.org/stable/43817496?read-now=1&refreqid=ex...

Neutrality and Super-Neutrality https://www.jstor.org/stable/43817496?read-now=1&refreqid=ex...

Can Land Value Taxation Prevent Monopolistic Behavior? https://www.jstor.org/stable/43817496?read-now=1&refreqid=ex...

Capital Formation https://www.jstor.org/stable/43817496?read-now=1&refreqid=ex...

I would add that while zoning reform is something that all Georgists should get behind, land rent as public revenue is really a separate issue. It is worth doing even with the present zoning in place. Consider a scenario where society is at a technological level where the only type of development possible is a single-family home. Rent as public revenue is still the most efficient and ethical tax base for society. Land assessment is based upon the highest and best legally-permitted use. If it is -only- possible to build single-family homes, this does not diminish the case for land rent as the tax base.