[eppp]

Internet businesses have physical locations somewhere. Even if they are drop shipping than someone else is paying the land value tax for the warehouses they are shipping from. The land use exists somewhere at some level of the value chain and that somewhere would then be taxed.

[presentation]

Not all, for example my SaaS company is fully remote and has no physical location whatsoever. I am cool with paying less taxes and I understand that the purpose of the land value tax is more about utilizing a limited resource effectively and not necessarily about some notion of fairness, but it seems weird that someone like me would not need to buy in besides my own home because of the industry that I’m in.

[eppp]

Then the server farm where your code runs will be taxed. Maybe you run it from your house, in that case then it is part of that.

You are still just moving it around at the end of the day. Presumably as you grow more profitable and wealthy you would relocate to higher value real estate. If not then you are spreading the wealth to lower value areas which is also a good thing. Seems like all good things in the end.