Book - Land is a Big Deal
Read the Book: Land is a Big Deal
The idea of Land Value Tax is presented in this book. It is based on Georgism or Geoism. More information here
*What is Georgism?
Georgism, also known as geoism and single tax, is an economic philosophy that was developed by 19th-century American economist Henry George. It is based on the idea that people should own the value of what they create themselves, but that the economic value created by land and natural resources should belong equally to all members of society. This is accomplished by taxing away the “unearned” increase in value created by others for private gain. Georgists advocate for a single tax on land, which would replace all other taxes and return most of the revenue to citizens as a basic income or dividend.*