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Inspired by the Georgist tradition – named after the American economist Henry George, who first advocated the idea – the tax proposed by Roberto Brunetti, Carl Gaigné and Fabien Moizeau would aim to capture a portion of urban land rent at the time of inheritance. According to the authors, such a tax would offer several advantages: more efficient and fairer, it would also help to reduce the tax burden on households and firms, lower inequality, foster productive investment and push down estate prices.