alt Hacker NewsThis is a good resource on the question -- Land Value Tax is not passed on to tenants, the landlord eats it. This is pretty unique among taxes, which is why LVT is a particularly good way to fund UBI, otherwise you would expect the UBI to result in inflated rents.
https://progressandpovertyinstitute.org/wp-content/uploads/P...
The argument seems to be "that landlords are already charging the maximum that tenants are willing to pay for access to a given location and so cannot arbitrarily raise rents when a LVT is imposed."
But, if the tenants now have more money in the form of UBI, then that argument doesn't hold.