Decoupling land from improvements: a game to evaluate 100% LVT

One of the main criticisms in the implementation of the land value tax (LVT) is in its evaluation. Game rules to arrive at 100%LVT are proposed. The main features of the game are a lock/unlock mechanism, incrementing rent, and a hostile takeover stage. The rules are designed to protect the owner of the improvement from losing the full market value of the improvement.