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What if the Georgist philosophy of the land value tax was conceptualized much earlier in say Antiquity, what would be its impact on the development of ancient civilizations and empires?

I'm thinking if Principate or Dominate era Rome had a philosopher emperor who had an epiphany or even the Byzantines. Was a land value tax back then even viable, could it be properly measured and was it easy to enforce and collect? Would the elites have accepted it?

I'm thinking since the Roman Empire was historically crushed by the insane tax burden on the poor which depressed demographics and led to collapsing support for imperial authorities, and since the elites that were NOT being taxed were equally disdainful of the uncouth military class, a land value tax might rectify the inequalities of concentrated ownership of land, generate a reliable source of income, and improve demographics?
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