According to Milton Friedman, the land tax is "the least bad tax."  
  
Assume Pat Gunning is correct, that a land tax, no matter how well   
administered, would still impinge harmfully on entrepreneurs. Assume also,   
that some government is essential, if only to allocate and protect titles   
to land and other resources such as spectrum. That is, courts and police.  
  
With what tax would Pat finance essential government? Can he propose a tax   
that would have less negative impact than a land tax?  
  
Polly Cleveland