“The term land value tax is a misnomer. It’s not really a tax. It’s a return to the public of the benefits we have donated to the landlords. When land rises in value, the government and the people deliver a great unearned gift to those who happen to own it.”

• George Monbiot (The Guardian 21 January 2013)

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Pure land rent is in the nature of a “surplus” which can be taxed without affecting production incentives.

• Paul A Samuelson, Hancock & Wallace, “Economics – An Introductory Analysis” (Australian Edition) Ch 28, p.595