The sellers will pay the entire share.
Explanation:
If the quantity of the land supplied is constant, it does not increase. So if the tax is imposed on the land, the price of land will definitely go up because of the limitation in the quantity of the land available.
If the tax is imposed on the rental price of the land which will lead to increase in the price of that land, then the tax has to be paid by the sellers of that particular land.
