Re: Land Value Tax
In that case corporations pay Corporation Tax, not ordinary people. And VAT. You cannot say that it's the consumer that pays VAT and the landlord that pays LVT: they are the same thing.
The thing is that corporations are not people, and for tax incidence we are looking at which people have less money in their pockets as a result of the tax. The incidence of Corporation tax is split between three groups of people - customer, workers and shareholders. There have been numerous papers, studies, etc that show the customers wind up basically unaffected, and the incidence of the tax is split fairly evenly between the workers and the shareholders (the exact ratio depending on things like the rules around investment within the country).
I've not looked at VAT before, but a quick google shows us items like https://editorialexpress.com/cgi-bin/conference/download.cgi?db_name=IIPF63&paper_id=31 which state that VAT falls largely upon the customer. Not entirely sure why, but I suspect that this is due to it's being a form of transaction tax, rather than a yearly tax like LVT or Corporation tax.