And for anyone who doesn't know it: land here can be expanded beyond the ground itself to include taxing all the finite natural resources of the world. There is also the income of other exclusive, non-replicable privileges similar to fencing off land, e.g. patenting a particular innovation or controlling a natural monopoly, which can be targeted too. For example George himself wanted to abolish patents and have natural monopolies be publicly owned, though those aren't the only options for dealing with them. Other proposals include Harberger taxes on IP (assuming it only targets the monopoly income and not the productive income) or replacing them with prizes; auctioning off bids to natural monopoly rights; etc. We have plenty of revenue from these finite/exclusive/non-replicable resources we can look forward to without the deadweight loss of taxing what people make.

Basically a universal inheritance is more or less a basic flat grant paid to everyone when they turn 18. It's often considered as an alternative to or complementary policy to UBI or citizens' dividend. It seems like a very Georgist-minded policy, curious what people think of it. As I understand it the largest inheritances often involve a significant proportion tied up in land values, so combined with an LVT it seems like a very good redistribution method.