How does a Progressive Tax System work can a Progressive Tax

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If we don't just overthrow the capitalists, I'm interested in Georgism and its land value tax, as a sort of rent to the community in return for control over land, or a fee paid by land owners in return for excluding others from their land.

Such a tax has the effects of a progressive tax, because workers don't tend to own land, and it's generally impossible for the people that do own land to shift that tax burden onto their tenants or workers.