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Yes, for example the tax could be quadratic. Small landowners would pay 0 because x^2 is 0 for x=0 and grows very slowly for small x. But since the rent will increase with x^2 where x is the area of the owned land, large landowners will pay much higher tax. This will incentivize large landowners to sell to small landowners and thus result in a fair allocation of land. What counts as fair has to be determined by the political process, but that is exactly where it pays to live in a democracy. Taxes are beautiful because they can be adjusted in a democratic way by a small government and do not require any complicated regulation.

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