The Land Value Tax assesses a tax or rental fee on the value of the raw unimproved land, rather than on the improvements such as houses, or on sales which negatively impacts business, or on income which negatively affects capital and labor. In light of the increasing calls for fair shares and guaranteed income from the Left and calls to reduce Taxes and entitlements from the Right, with none really getting anywhere, is it time to revisit the old concept concerning property put forth by the great philosopher, Locke, himself and to revisit the ideas of founding fathers such as Thomas Jefferson or Thomas Paine on the matter. Locke stated that mixing one's labor with the land (natural resources) result in the creation of property. He had mentioned leaving enough in common for others to use, but this part is often left out of the conversation. Classical liberals such as Jefferson or even Paine commented that if land-property was the way to go, we needed to either assess a rental fee or tax, or make sure that non land holders weren't left without a recourse - having just as much right to the earth as anyone else, by virtue of being born here.
Regarding the fairness issue, consider and entertain: the station of the tribes living in South America who may have yet had human contact. Is it UNFAIR to them, that people in our neck of the woods may have an XBOX and they do not? Perhaps there are underlying reasons for the differences between different sections of humanity in the same way that there are underlying differences between male and female? And there may be a way to deal with this issue, at least in side of some States or counties, by revisiting our notions of what constitutes property. Fortunately, there is something built into our system - most states already support a property tax on the unimproved land itself in some form or another. There is still plenty of room for corruption in such a system, but that is a different discussion - ideally, the closer to the people, the easier it is to mitigate the role of corruption.