Contrary to other taxes, taxes on land makes it more affordable and accessible.
Take Vancouver, Canada for example — Click here to read the article.
The city has placed a tax of $10,000 per year on unoccupied residences. The owners must self declare and if they lie then the tax is increased to $10,000 per day.
By penalising people for holding their properties vacant they force more of those properties into use.
Good thinking Vancouver!