The primary argument for #LandValueTax as the #SingleTax is not that it is demonstrably the most effective and efficient means of #taxation, it's the moral argument that #LVT is the only tax which comports with the requirements of #morality based on the #NaturalRights theory of #Equality, #Liberty, and #Justice for All.
Acceptance of this is unnecessary, because even if you don't believe in #libertarian #philosophy, you still believe in the authority of government to tax anything it wishes.