Adam Smith tried to draw to our attention a source of revenue which, if collected, would not reduce the revenue and wealth of the people:
“…no discouragement will thereby be given to any sort of industry. The… wealth and revenue of the great body of the people, might be the same after such a tax as before. Ground rents…are, therefore, perhaps, the species of revenue which can best bear to have a peculiar tax imposed upon them.”
The Wealth of Nations (1776) Book V, p 370.