Taxes repress activities to which they are applied. The repressive effects of tax are called deadweight losses or the excess burden. Good tools, then, for reducing smoking or pollution; but bad for jobs, homes, productivity, enterprise, investment or progress of any kind. These articles show how taxes like Income Taxes and VAT repress economic activity by at least £1 for each £1 of tax raised. Replacing arbitrary ‘deadweight taxes’ with AGR cancels all such losses because revenue raised on site rental values cannot reduce the area of land available.