Henry George, and David Riccardo before him, figured that as productivity and thus wealth increases the value accrues to the land owners, not capital not labor.

This is because Land is the fundamental bottleneck of human activity, the core finite resource. And as everything else gets more productive, the land itself becomes more valuable.

So, yes, tax Land, and redistribute as a dividend to all citizens. After all, no one can be credited for building that Land.