[TimPC]

Ethically, under Georgism there is a strong moral basis for taxing economic rents and particularly so for taxing land and natural resources. The argument is that we all have equal entitlements to the land and the resources on it. That equal entitlement is forced by taxing adequately for the land value or natural resource value so that it doesn't unfairly benefit the person who holds it at the expense of everyone else.

Georgists are a bit like libertarians when it comes to income taxes. It's very difficult for government to demonstrate a moral basis for interfering in work markets to generate taxation. Libertarians argue that if you are forced to pay 57% income tax you're 57% a slave. I'm not sure Georgists would go that far, but it seems unlikely you'd see implementation of taxes that are both economically less efficient and ethically more dubious than taxation of economic rents.