I watched the entire linked Not Just Bikes video, but I only read the first few paragraphs of that article. Linking to a full article like that is like the opposite of TL;DR.
I think we can agree urban sprawl is a problem. It forces a cities resources to get spread thinner and thinner as things are built out, and like your link video stated, it leaches from the downtown areas that are self-sustaining.
In my opinion the taxes should exactly reflect the expenses such that it incentives more efficient land use. What that would actually look like from a legal sense, I’m not going to pretend I know enough to write.