Another key factor is enforcement cost. Enforcing a land tax is really easy for a government. You just... Go there and get it. There's no moving the land offsho

Another key factor is enforcement cost. Enforcing a land tax is really easy for a government. You just... Go there and get it. There's no moving the land offshore or having complex relationships or offsets. If someone won't pay the government just assigns the ownership to someone who will and goes on. Compliance costs with many other taxes are quite high.