It's a return on the result of trying to cram too many people into one place, and/or zoning issues that prevent increase of housing supply.
Why would you tax people for those things? They didn't do them.
Why would you tax people for those things? They didn't do them.
Also, you didn't reply to what I wrote, which is that it's funny that you were trying to convince us that land value appreciation is a return to labor. I'm guessing you ditched that because it's obvious how silly it is.