"Land in Scotland remains the largest store of untaxed wealth in the
country. This has negative effects not just on national and local budgets,
but is corrosive to social equality, democratic accountability and on local
economic and community development"
(aside: I DO WISH people would not publish documents like this as PDF. It makes them so difficult to work with. Even MS Word would be better)
Continued: warning, long thread!
https://commonweal.scot/wp-content/uploads/2024/04/Taxing-Land.pdf