Land Tax – Double Masters MTG Review

David
Fanany
Player
since
1995

I remember Land Tax as being incredibly frustrating to play against. I used to have opponents who always seemed to get it out on their first turn, and from that point on, everything you do just to play your deck will get them more and more lands. Sometimes that ends the game directly – remember that Land’s Edge was sometimes a thing, and is a thing again in 93/94 Old School – and sometimes it means they have a much better late game then you, as you’ll likely stop drawing lands at some point but they have all they’ll ever need. It’s not for every white deck, as it doesn’t deal damage on its own and it doesn’t affect the opponent’s strategy like the tax or Stax creatures, but it can be very effective in the right deck.

Constructed: 3/5
Casual: 4/5
Limited: 3/5
Multiplayer: 3/5
Commander: 3/5

Land Tax is a way for white to, if not tip the balances in its favor, at least ensure it never misses a land drop for the rest of the game. While the limitation of basic lands is slightly annoying, note that it’s any basic land, so Land Tax can help multicolor decks correct their colors a bit better. The only real downside is that Land Tax is atrocious late-game; it’s good to guarantee a good start, but three basic lands is not the ideal way to get out of a late-game snarl.

Constructed: 3 (I believe it has seen play in Legacy at one point, but it’s definitely not the centerpiece of a given deck)
Casual: 4.5
Limited: 3.25 (its value is tied to how early it comes down, as well as how many colors you’re trying to support)
Multiplayer: 4.25
Commander: 4.5