There has long been a mistaken assumption in #Georgism circles that #landlords cannot pass on the cost of higher #LandValueTax onto #tenants, but that has never been true.

Landlords do not pay #LVT unless they have no tenants. The land user is the one that pays, not the land owner. The landlord merely acts as intermediary.

#Taxes are always and only ever paid by the only entity who cannot shift them—the end user.

We have not yet begun to discover how high land rents can rise. …