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Even though Land Tax is meant to function as a way to never miss your land drops, the card is used most efficiently as card advantage

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One of the best ways to see this conscious powering down is to look at the Korvold from the original set (Korvold, Fae-Cursed King) compared to the Korvold from Wilds (Korvold, Gleeful Glutton)

It could be that the designers meant to put in the similar It Calls Me to stop the Ruby/Sapphire deck using discarded items with Maurices Machine and Belle Mechanic Extraordinaire

Once per turn, during either player's turn: You can target 1 Face-Up monster on the field, reduce that monster's ATK or DEF by half