ATCOR — short for All Taxes Come Out of Rent — is the observation that taxes on wages, sales, and buildings ultimately depress land rents, because money paid in those taxes is money people can’t bid for locations.
The corollary is striking: if those taxes were removed, land rent would rise by a comparable amount — enough, advocates argue, to fund public life from rent alone. It is a central argument for the single tax and for land-use rights.