Raymond G. Van De Walker argued
> I favor a single tax on real-estate, because protecting real-estate is
> the only value that I'm certain that only government could create. Also,
> this tax therefore cannot punish consumption by poor people, and only
> punishes relatively well-off land-owners. At the same time, it punishes
> inefficient use of land.
that, I think, is the first coherent, logical, justification for tax that I have ever heard: restrict it to taxes on the values created by government. Excellent reasoning.