I think it would be more socially just if the burden of the tax is placed on what the citizen takes from the community and not what he earns or gives to it. Most people are not aware of where this taking from society applies. I believe that it is largely from the opportunity to earn a living, as expressed by the value of the land which is what is really being taken, mostly by the richer land-owning (and speculating) parts of our society and so they are the ones who should be paying the taxes. A tax on land-values is easy to calculate and the land value is hard to hide. Thus the amount spent on its collection is significantly smaller than when incomes or purchases are taxed. When LVT replaces these other two kinds of tax, there is a tendency for more land to become available at lower costs (ground-rents) and consequently not only do production costs reduce and goods demands rise but unemployment falls and the community is no longer supporting them and the speculation of the land values, which its nature of living together has created in the first place.