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1. Split-Rate Taxation

   Impacts on Tax Base
   Documentos de trabajo
   Enero 2021
   Zhou Yang and Zackary Hawley

   Municipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...

2. Split-Rate Taxation and Business Establishment Location

   Evidence from the Pennsylvania Experience
   Documentos de trabajo
   Enero 2021
   Andrew Hanson

   This paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...

3. Preparing to Pilot Land Value Taxation in Britain

   Documentos de trabajo
   Enero 2002
   Anthony Vickers

   This was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...

4. Land Value Taxation

   Can It and Will It Work Today?
   Libros
   Enero 1998
   Edited by Dick Netzer

   Many contemporary scholars and practitioners question whether land value taxation is a serious contender as an important revenue source. But, whatever its political potential may be, economists...

5. Assessing the Theory and Practice of Land Value Taxation

   Enfoques en políticas de suelo
   Febrero 2010
   Richard F. Dye and Richard W. England

   Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this report helps officials...

6. Challenging the Conventional Wisdom on the Property Tax

   Libros
   Enero 2010
   Edited by Roy Bahl, Jorge Martinez-Vazquez and Joan Youngman

   This book reviews the role of the property tax, addresses the reasons behind its poor performance in practice, and critiques the conventional wisdom in academic literature on the subject. It also...

7. Land Value Taxation

   Theory, Evidence, and Practice
   Libros
   Mayo 2009
   Edited by Richard F. Dye and Richard W. England

   This book, intended for the general reader curious about land and its taxation, brings together 12 leading scholars and practitioners to share their views on the theories and practice of land value...

8. The Effects of the Two-Rate Property Tax

   What Can We Learn from the Pennsylvania Experience?
   Documentos de trabajo
   Julio 2014
   Zhou Yang

   This paper empirically investigates the effects of the two-rate (split-rate) property taxation on the capital intensity of land development in Pennsylvania. This study makes the first attempt to...

9. How “Smart” is the Split-Rate Property Tax?

   Evidence from Growth Patterns in Pennsylvania
   Documentos de trabajo
   Marzo 2008
   H. Spencer Banzhaf and Nathan Lavery

   Urban sprawl has become a policy concern of national prominence. Land or split-rate taxes are one potential way to address this issue. In theory, such taxes can lower the land/capital ratio. This in...

10. What Politicians Know About Land Taxation

    Revista Land Lines
    Octubre 2004
    David Brunori

    Supporters of land taxation view it as an efficient and effective means of financing government, and the concept has wide appeal among public finance scholars. Many economists, including several...