What should replace flawed council tax?

"Replace both the council tax and the uniform business rate (dummy, if it's against a business then it's a tax) !!! with a land value tax (LVT) or what really is a location rent, (take note of author's qualifier) since it is not so much a conventional tax as a charge for the space that we occupy" (Jerry Jones, "Morning Star", 27th. April 2005). "The value of land is created not by landowners but by what nature provides and by its position in relation to public utilities, communications and population. In other words, it is created by society, and therefore it should be society as a whole that receives the benefit." (ii)    The latest version of that repeat failure, the development land tax, is the roof tax, "to be paid by developers at a rate of about £20,000 for each home they build" (Lech Mintowt-Czyz, "Evening Standard", 12th. April). "The plans are being piloted in Milton Keynes... The tax does not require legislation and can also be applied to commercial developments." Exactly why taxing the building of new houses is thought to be a good idea, is not explained. (iii)    "The Deputy Prime Minister has met huge criticism for his plan to flatten houses in the North and Midlands and build a smaller number of modern homes" (Joe Murphy,  He has only himself to blame. He should know by now that neither he nor anyone else in government need intervene. LVT will do the job, unaided. Faced by the annual demand for the land value duty, the landholder will set about appropriate re-development to secure tenants and thus an income from which to meet the tax bill; or he will sell out to someone else who will. "Evening Standard", 20th. May 2005).