The first time I heard about a Land Value Tax it sounded great. You can then go read where it's been tried and find that it's extremely hard to implement.
As just one example, if I place becomes popular then suddenly the taxes rise and people have to move out. Lots of people hate that idea and so vote it away. And then LVT no longer works.
You can't tax "the land". You tax the owner. The money doesn't come from the land but whatever source of income the owner has. That's what you are really taxing.
To actually tax the land, the owner needs to sell it, but who is going to buy taxed land? You are forced to sell it to pay the tax.
So taxed land, in the end, loses value, because it's sold more and bought less, and the source of income goes away, because he was forced to sell the land.
As just one example, if I place becomes popular then suddenly the taxes rise and people have to move out. Lots of people hate that idea and so vote it away. And then LVT no longer works.