Isn’t LVT a tax on gardens?

Land value taxation is sometimes criticised for being a “Garden Tax”, which would hit home owners in the leafy suburbs. Of course it is not, until the owner applies for and gets planning consent to demolish the house and put up a block of flats on the site. Which often happens, but that is a decision by the owner, another decision by the planners, and is a response to market pressures. In that situation, why should owners make off with huge sums of money which they have done nothing do earn?

But there is something to be said for labelling taxes in this simplistic way, like “Window Tax”, the effect of which was blocked-up windows. How about these and what are their effects?

Income tax = Jobs Tax
National Insurance = Another Jobs Tax
Corporation Tax = Enterprise Tax
Council Tax = Garage Tax, Conservatory Tax, Loft Conversion Tax
Business Rate = Factory Tax
Inheritance Tax = Death Tax
VAT = Spending Tax
Capital Gains Tax = Success Tax
Stamp Duty = Investment Tax

Apart from Death Tax, they might have been conceived with the intention of bringing the economy to a standstill and spreading dereliction and poverty.