It is possible to regard the Land Value Tax as a form of retaliation against landowners. If the State does not have the right to tax land then landowners might be able to acquire an increasingly large quantity, as they are able to rent out the land at more than their living costs.
Taxing land has the helpful externality that land prices will fall. If there is no disincentive against owning land then land costs will constantly increase as the cost of living falls, as landowners need to spend less of their money, due to technological and political improvements. If there is not a (legal) disincentive against owning land it will not be made available to those without land at an affordable price.
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