If society collected the Annual Ground Rent (i.e. LVT) our high streets would be fully occupied, because the site rental value is the amount a business can afford to pay — its full surplus. Arbitrary taxation demands more and so kills the businesses.

Desolate high streets are just one devastating result of the Government choice not to collect socially-generated Annual Ground Rent.

Site rental values are the Net Income of the country that can be collected IN FULL without any requirement to repress wealth-creating enterprises with taxes on employment or profits (Income Taxes, VAT, Corporation Tax etc).