>> Land Value Taxes just seek to be a more efficient (since they try to target rent seeking rather than profitable labor) and more just

So someone like Musk should pay basically no tax personally because he doesn't own any land?

I think the idea LVT comes from a period of time when land was a good proxy for wealth. These days, I think that's only true for the middle class, who gets crushed by LVT while the true wealthy laugh from their mansions on modest plots of land while spending their summers on billion dollar yachts.