Question for Henry Georgists. If someone creates their own land (reclamation, seasteading, whatever) is that exempt from the tax? Since its "unimproved value" is nil (or at least de minimis).

And is this retroactive? The Fens? The Netherlands?

(x-post from the birb site. Yeah, I'm still not set up to do that automagically. Sue me.)

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a Schelling point for those who seek one