Benefits of land value taxation persist even in cases where land values are estimated with error.

"Based on this reconceptualized model, we prove that a land value tax will have at most the distortion effects of a property tax of equivalent rate, even with the worst possible land value assessment errors. That is, we show that arguments of Mills (1998) and others are incorrect; benefits of land value taxation persist even in cases where land values are estimated with error."

empirical