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RE: What Can Make Social Democracy "Libertarian"?
If the owner tried to push the costs of the taxes on to the tenants, then he'd do it by raising the price of his land. The rent would go up, higher price. The consequence would be higher taxes, so the increase would just be re-confiscated via land value tax. You wouldn't be able to push the costs on to tenants very easily. If prices and rent rise, the taxes increase too.
Ah, I see. Then the only way rents would naturally rise would be through the demand. With less people working full time jobs and incentive to own some land with net 0 taxation, the demand for rentals would be leveled out. Especially if populations begin to disperse more through the freedom provided by basic income.