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Absolutely! A land value tax (on the base value of the unimproved land) is an idea that goes back hundreds of years. It has many attractive properties when compared to other taxes like sales and income tax. It's a shame it hasn't really ever taken off.

http://en.wikipedia.org/wiki/Land_value_tax




There's no way the government will use the appraisal system to screw over the poor!




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