[simonh]

I'm in the UK. Simply owning land does not incur taxes here, we don't have land value taxes. You pay capital gains tax on profits selling land. There are annual taxes on buildings such as council taxes on houses, specifically to pay for municipal services, but not generally on land.

If I make goods I'm not taxed for owning them, only if I earn income from the sale or use of those goods.

[closewith]

There are some analogues of a land tax in the UK. Council tax for residential property, rates for businesses, and the upcoming mansion tax.

[simonh]

And I think that makes sense because residences impose costs on local services. However if I write a novel aged put it on my bookshelf, or if I paint a picture ad put it on my wall, I’m not imposing a cost on anyone just because these might have some theoretical value. How would their value even be measured?