Land value tax

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A land value tax (LVT) is a form of property tax which has been proposed as an alternative to the currently-popular (at least in the United States) property-value based property tax (PVT). The effective difference is that the LVT is based solely on the value of the land, while PVT includes the value of "improvements" (typically buildings).

It is apparently in wide use in many developed countries and in some regions of the US.