The despicable problem with land taxation is that it turns property from owned to rented. It allows for abuses of raising tax rates to drive people off their property. It replaced true supply-and-demand with arbitrary choices by under-informed bureaucrats, which never goes well. It is the core of gentrification problems, driving people from long-occupied homes via taxation because others pay a premium for neighbouring properties.

Never mind the core problem with UBI itself: funding inactivity by taxing productivity.

People should be able to own land outright. Let the poor and elderly and independent keep theirs, without being driven out by overwhelming taxes raised to fund the poor and elderly.