@patio11's podcast, Complex Systems has two great episodes that discuss much of the context about land value tax and property tax systems in general (from a US perspective).

How we tax property, with Lars Doucet: https://www.complexsystemspodcast.com/episodes/property-asse...

Tax the dirt, with Lars Doucet & Greg Miller: https://www.complexsystemspodcast.com/episodes/tax-the-dirt-...