Sir, – In response to the letter from James Taylor (The SF January 19), my statement about the invincibility of the economic case for Land Value Taxation was taken from the Mirlees Review of the UK tax system by the Institute for Fiscal Studies in 2011. Sir James Mirlees was awarded the Nobel Prize in Economics and was a member of Scotland’s Council of Economic Advisors.

In more than 40 years of studying LVT, I have never seen it described as ‘a system of rates applied by bureaucrats targeted mostly on productive assets’. This is far removed from the true definition of LVT. I would like to know what evidence Mr Taylor has for his claim that ‘uncultivated land becomes a wilderness and productive employment disappears’ when LVT is introduced.