@ArthurB Property taxes discourage improvements, land taxes should not (or at least discourage it only minimally, to the extent that stuff you do on your own land increases land values in the entire region)
@ArthurB 房产税不鼓励改善，土地税不应该（或者至少在最低限度上阻止它，因为你在自己的土地上做的事情会增加整个地区的土地价值）