> Is there a clear way to guard this system from building higher and higher economic centers
Sorry, is this a bad thing?On the social side: In the current system, poor people are forced to live in ghettos and spend 2 hours a day on a round-trip commute. It's too expensive to live near their work. If we had a land tax, the rich enclaves near the city are now financially incentivized to open up their public schools and areas to poor(er) people by building vertically. The current incentives point in the opposite direction.
On the environment side: We will have less sprawl, and by extension less environmental damage. It requires less concrete, less energy, less roads, less driving, less shops, less train lines, etc, to serve a dense area, on a per-capita basis. You are however correct that natural reserves are a public good, technically speaking, and an efficient land tax system will need to account for public goods in its implementation. This is an important implementation detail that I'd defer to economists.
> Related to that, what's the solution for infrastructure and resource requirements?
Use the revenue from the tax to build infrastructure. Obviously it can't be an overnight thing, but we can do it over a decade-like time horizon.