[notfbi]

1. Theoretically a tax against potential earnings is actually good, but it's much more difficult to estimate than land prices.

2. LVT is mostly about redistributing rents, with the land use efficiency bonus as a big second order benefit.

3. Professions aren't exclusionary. A person doesn't squat on their teacher gig for 20 years in order to see how their claim on being 1 of finite-X allowed software developers might rise in price. Other people would just become software developers.