You’d need a good reason to consider moving tax from wages to site rents. The good reason is the avoidable DEADWEIGHT LOSS of at least £500 billion a year suffered by the UK.
Scotland’s share of those annual losses is at least £38 billion, of which some £12.8bn can be cancelled by Holyrood using existing devolved powers to replace Income Tax with AGR/LVT.
The progressive justice and fairness of Annual Ground Rent (aka LVT) is avoided like the plague by vested interests in control at Westminster. But why should Holyrood follow like a lapdog, sticking with the harmful taxes that work against the interests of Scots?
And could we not use an extra £12.8bn/yr of SHARED prosperity right now?