There are lots of ways to tax landowners, but ultimately they all punish landowners for existing (which is a great thing for society) so instead they become weird neo-liberal market based schemes like tax credits for entrepreneurs who own land in a disadvantaged area for at least 3 years. so that the people that will be targetted by the tax are able to avoid it by claiming that they also own the bodega in their slum, thereby making them an entrepreneur.

Ultimately it's not that the people proposing these taxes can't come up with better tax schemes, it's that they are paid to come up with ridiculous schemes that are designed not to eliminate landowners.