Hackumenta 2024

Nobody likes taxes, but we gotta pay for some stuff, so we should tax in the least destructive way we can. Turns out, land has this neat property where we can't really create it or destroy it, so it's almost immune to distortionary taxes. Plus, land has this ugly tendency to get hoarded and milked as a source of income for people who don't actually contribute anything to society. Plus plus, because of the eccentricities of how land works, you can tax land a fair amount before landlords can pass those costs on to land users. So, we can cut a bunch of bad taxes, like income tax and sales tax, replace them with a tax on unearned income from land, and make almost everybody better off!
I will present some steps how to construct policies get around the limitations of the existing German tax codes and existing redistribution mechanisms between municipal, federal and national budgets.