Sigh. No.
<< My solution does anticipate real-world human interactions: don't give rich landowners tax breaks. This is baked into the premise of having a high tax.
If it fails to address those now ( because those are already high ), what, exactly makes you think, it will work better if we increase those taxes? If anything, increasing those taxes will become an incentive to find ways to mitigate their impact..
The solution to remove those for everyone across the board, but we can't do that. We can't have an even playing field.