Taxing rising land values allows for the redistribution of landlord's unearned gains arising from city growth.

“He [Henry George] also cited equity reasons for the 'single tax' on land. Namely, increases in land value (exclusive of improve- ments) in the early 1900s were due primarily to an entire community’s private-sector and public- sector economic activities rather than the actions of the specific land owner. Therefore, George argued, land owners should not benefit dispro- portionately from city growth, and the tax on land would allow for the redistribution of these unearned gains.”