Yes,absolutely.Go second.Your opponent plays a land.You control fewer lands.That’s all it takes.Land Tax MTG’S triggers immediately on turn one.It yanks up to three basic lands straight into your hand.All for just one mana.One single mana.That’s it.No setup required.No tricks needed.Just pure raw power from the very first upkeep of the game.Legacy players recognize this immediately.It’s one of the most devastating opening plays the format has ever seen.