your first concern is exactly why I noted that only business properties were to be taxed - in my idealistic proposal no ones primary residence (aka homestead) would ever be subjected to this, although perhaps secondary vacation homes could be. Noting that a Land Value Tax only taxes based on assessments of the market value of the unimproved land, so that it does not disincenttivize businesses from making improvements or developing on their land, as the tax stays the same regardless. In fact an LVT incentivizes businesses not to just sit on empty or decaying lots.

the solution is to eliminate income taxes, and replace them with a national Land Value Tax on business properties, excise taxes and fines on anything that causes “negative externalities” (aka pollutants), and fees on every equities market transaction. That way these are way harder to avoid, and don’t depend on self reporting