There's no such thing as a free lunch. Because it is politicaly unpalatable to tax landowners, we tax economic activity instead.

The result is that return on effort are reduced. That mean labor, entrepreneurs, and capital bear the burden of supporting government budgets as opposed to landowners who benefit from the economic activity making their land valuable.

Taxes as a rule discourages whatever get taxed. The exception to this is land, because land isn't created. It already exists in nature.

Don't tax what people make, tax what people took.