The LVT is this but... more. The idea of a full land-value tax is based on a principle related to universal basic income. In both cases, the argument is that by applying the tax/income to every stakeholder indiscriminately, it removes bureaucratic complexity and motivation to "cheat" the system.

Since the effect is the same no matter what, we don't need a huge statute listing what does and does not apply as X.

> The idea of a full land-value tax is based on a principle related to universal basic income.

And tangentially: seeking a minimal state that exists solely to collect LVT (and possibly Pigovian and severance taxes) and distribute the proceeds evenly as UBI is the basic idea around geolibertarianism.