Property Valuation and Taxation Library
Owen Connellan
Land Value Taxation in Britain: Experience and Opportunities
Attempts at introducing land value taxation (LVT) in the United Kingdom demonstrate a long and varied history. Land Value Taxation in Britain considers this history and how LVT may be particularly relevant at the present time. Owen Connellan, with contributing authors Nathaniel Lichfield, Frances Plimmer and Tony Vickers, explores past debate over different forms of LVT, the tax's role in generating government revenue, its practical operation, moral background and ethical rationale, and finally its future prospects in Britain and elsewhere. To provide the most complete survey of British land taxation, and given the constraints of a single publication, the Lincoln Institute has utilized both the book format and the Web to make this information available to the broadest audience possible.
A PDF of the book's text is available for downloading here [1.5 mb]. To purchase a copy of the book in paperback, click here.
Additional materials available only on the Web:
Annexe 5a to Chapter 10 [168 KB]
Appendix A to Chapter 7 [228 KB]
Appendix B to Chapter 10 [559 KB]
Appendix C to Chapter 13 [207 KB]
Appendix D to Chapter 14 [186 KB]
Appendix E to Chapter 15 [250 KB]
Appendix F to Chapter 16 [217 KB]