You can say that land tax might be better than income tax but it's hard to argue that both land tax and income tax is better than just income tax. This is the biggest reason why new tax modalities are considered unworkable.
Those who use their fair share are no change, those using more see taxes go up, those using less see a rebate.
The more valuable Land a business uses the more they have to pay, encouraging more efficient utilisation. Their competitor using less Land has lower taxes and can thus out compete them.
Land of course isn’t just dirt, it’s any limited natural resource.