Here's a summary of my longer article at KAALVTN:
I just don't get it. How can LVT-opponents simultaneously claim that both poll tax and income tax are preferable to LVT?
AFAICS, LVT has all the advantages of Income Tax (with none of the disadvantages); all the advantages of a Poll Tax (with none of the disadvantages); and beats both hands down in other respects. LVT is the Goldilocks tax which sits comfortably in the middle.
And if you want, you can make LVT a bit more like a Poll Tax by having a fixed element and a variable element (Council Tax takes this to extremes), or you can make LVT more like Income Tax by having reductions and discounts for low earners. Or indeed you could do both, although I'm not really sure what the point of that would be, unless you really want the base the entire tax system on the narrow interests of a tiny minority of Poor Widows In Mansions.