Land is just one (the most historically significant) of the factors that should be charged a Single Tax. Others are perhaps even more important in a modern economy: natural resources (minerals, water), and crucially externalities in general (pollution, other abstract societal harms).
The Single Tax is just that. And extracting (or not extracting) natural resources off the land would either count towards or against the unimproved land value depending on how we value it in that specific context.
The second tax you bring up is pigouvian sales taxes and those should absolutely be implemented. They are the second least bad kind of tax.
But of course the Two Tax Movement is not what Georgism is referred to as.
Yeah. It's not 1900 anymore; value doesn't primarily come from land. So in today's economy, for example, maybe we should tax patents, copyrights, and domain names. These days, those things are more important than land.
