http://www.smh.com.au/comment/land-tax-often-overlooked-in-the-tax-debate-20150407-1mfro2.html

Jessica Irvine says:

“Sometimes, the answer is right in front of your face. Sometimes, it’s just below your feet.

As we embark, as a nation, on a sensible and measured debate about tax reform, land tax should be a major part of the discussion.

Land tax is one of the most efficient taxes for precisely the reason it is unpopular: it is hard to dodge.

Of the roughly four things governments can tax – companies, individuals, consumption and land – economists agree that land is by far the most efficient source for taxation.  .   .   .   .   ”

Please go to the above link to read on.

It is important that when it comes to land tax, only the unimproved value should be taxed, not the home!