[LVTfan]

It isn't the size of their geographical footprint. Rather, it is the location. Actually, locations, for the individual practitioner: their business and their home. They want to be in a good school district that educates all its students well and sends them to good colleges? They pay for the privilege.

They want to be close to high-paying jobs? They want to be close to highly-paid homeowners? They want to be close to their own workplace? Location, location, location!

But instead of paying the previous owner, who didn't create the land value, they pay the community, year in and year out, for those services.

Makes sense to me.

[s1artibartfast]

So Elon musk works remote out of his 50k shack in boca chia, paying no tax. Tech employees live in some beautiful remote locations and pay no tax.

Meanwhile, blue collar workers tied to living in urban centers pick up the bill.

Lvt would completely decouple income from tax burden