Personally I’d rather Land tax revenue be distributed evenly as a citizens dividend, and separate from the taxes leveed to make the society which allows people to have income and wealth.

Those who use their fair share are no change, those using more see taxes go up, those using less see a rebate.

The more valuable Land a business uses the more they have to pay, encouraging more efficient utilisation. Their competitor using less Land has lower taxes and can thus out compete them.

Land of course isn’t just dirt, it’s any limited natural resource.