This card's name always struck me as a little
curious; it's not literally a tax on an
opponent's lands, or a reward for owning a lot
of lands, it's more like a tax paid to you in
the form of land. Not that there's anything
wrong with that, when it's a card advantage
engine for mono-white decks, and/or a way to
immediately statistically improve your future
draws, and/or a hard-to-stop game-ending
combination with Land's Edge or Seismic Assault.
That's probably no longer fast enough for Legacy
and Vintage, as evidenced by the fact that this
card is no longer banned or restricted, but
it'll still give you a lot of value in a lot of
settings.
Today's card of the day is Land Tax which is a
one White enchantment that allows you to search
your library for three land cards and add them
to your hand if an opponent controls more land
than you do at the beginning of your upkeep.
Supported with effects that return land to your
hand this is an incredible card that thins out
your library, offers card advantage for other
effects, or at least adds land if additional
mana is needed. Banned for some time it is
currently legal in Legacy, Vintage, and
Commander where it is well worth using with low
mana aggressive decks or support to force
additional triggers.
Land Tax is great for acceleration and thinning,
in a color where it's almost non-existent. Sure,
you have Endless Horizons, but that's way
riskier unless you play it smart. After some
time, it'll become useless, So I wouldn't
recommend playing more than 2 in the usual 60
card. That said, its functions are limited, it
won't outright win games, but it'll help get the
clutter out for better draws.
