It seems to me that all the effort to distinguish between pure land rent   
that should qualify for taxation and non-pure land rent that should be   
tax-exempt misses a crucial point.  The search for such "unearned" rent   
or "income" is envy or covetousness in the guise of promoting the   
efficient use of resources.  Marx and Marxists are more upfront about it   
when they declare their war on private property and seek to expropriate   
landowners of their entitlement to them.  All land is to be held or   
owned by someone.  I don't see what rightful business it is of anyone   
else to insist that some plot of land be put to this or that use, other   
than what the current owner or title holder chooses to do with it.  
  
The fact that an appreciation in the value of undeveloped land (received   
by the seller) is not added to GDP is beside the point.  It is not added   
because it is properly considered to be a transfer payment.  The new   
purchaser(s) must have earned income (from current production), which   
already would be included in the estimated GDP.  Had the owner of the   
land hired people to work on it -- that is improved upon its   
"usefulness" -- that expenditure would have been added to GDP as well.   
If the people hired had been taken away from doing something else in the   
economy, the estimated GDP may not then be different from the previous   
one in which income earned in some other activity was used or added to   
some other borrowed funds to purchase the undeveloped land.  
  
I think it is a lucky thing for economic well-being of humanity that   
Henry George's single tax proposal has not been adopted across the   
world.  Pat Gunning has avoided responding to the request to name a   
proper tax, other than the land rent tax.  His focus on the   
entrepreneurial activity of a landowner or purchaser can hardly be a   
satisfactory answer to that request.  I think everyone who earns income   
from whatever source has to pay a tax, perhaps a flat 10%.  This because   
everyone enjoys the public goods provided by government, including   
national defense, the police service, and the administration of justice.  
  
The attempt to gang up on landowners should be seen for what it is:   
free-ridership in the enjoyment of public goods clothed in the guise of   
the pursuit of economic efficiency.  
  
James Ahiakpor