Wat? Only a small portion of services are related to land. Property tax is in fact usually considered quite regressive and hardly "the most fair tax there is."

The two biggest expenses, territorial defense and domestic infrastructure, are directly related to land. The other two big ones, administration of justice (courts) and protection of international commerce (navy) either are closely enough connected to land property or have their own revenue generation mechanisms.

LVT is the optimal tax (no deadweight loss). Property tax has issues because it taxes improvements, but we probably want improvements.

Both of them are very unpopular with the people who have to pay them, because they force you to find productivity increases and you might be a retiree. Or just a landlord who refuses to develop an empty lot in the middle of a city.

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