I think land + income is better. It's what I have where I live, and I'd like to see the balance shifted more towards land.
This presupposes a balancing, when in reality it only ever goes up, and when it goes down it leads to lapses in services where the bill comes due later, with interest
This presupposes a balancing, when in reality it only ever goes up, and when it goes down it leads to lapses in services where the bill comes due later, with interest