Implement a dynamic Land Value Tax

There's ideas of a wealth tax in the media but I think this has issues mostly wealthy people fleeing. I think a land value tax is easier and you cant move land and buildings the way you can with money and stocks. I think appropriate tax breaks are also more viable like self owned farmland, homes or economically helpful land use whilst also increasing rates on the opposite like development land not being developed, large warehouses pushing out small businesses or landlords hoarding homes at the expense of young people