This course presents a variety of political and economic views on the taxation of land and buildings. It reviews the rationale for applying different tax rates to land and buildings, describes the history of two-rate taxation in Pennsylvania, and discusses current issues in the assessment of land value.
Introduction to Two-Rate Taxation
Introduction to Taxation
An Economic Analysis of the Land Tax
Assessment Policy Issues, Part 1 & 2
Two-Rate Tax vs. Differential Assessment: the California Case, Part 1 & 2
Two-Rate Property Taxes for Economic Development and Equity
Examples of Two-Rate Taxation: The Pittsburgh Case Study