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Evidence on the Distributional Effects and Administrative Feasibility of a Land Value Tax
Who Wins, Who Loses, and Can It Happen?Documentos de TrabalhoJunho 2009Elizabeth PlummerThis study examines how replacing a uniform property tax with a land value tax would shift the tax burden. Most empirical studies that examine land value tax focus on the land value tax’s...
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Biases in Analysis of Split-Rate Property Tax Reforms
Hawaii’s Experience 1963-1979Documentos de TrabalhoMarço 2009Sally KwakSome localities levy split-rate property taxes, with one rate on land and another on improvements. Simple economic theory suggests this type of tax increases land use efficiency while reducing sprawl...
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Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation
Documentos de TrabalhoJaneiro 2008Arturas Kaklauskas, Arvydas Bagdonavicius and Albina AleksieneMultiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and...
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The Land Tax Is Pretty Neutral
Documentos de TrabalhoSetembro 2008N. Edward Coulson and Herman LiThe inelastic supply of land suggests that taxation of land might be neutral. Feldstein (1977) suggests otherwise, in that taxation reduces risk, and this may raise demand among risk-averse lenders....
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Why So Little Georgism in America?
Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value TaxationDocumentos de TrabalhoJulho 2006Mark Alan HughesPennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...
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Land Value Taxation for Local Government Finance in the Russian Federation
A Case Study of Saratov OblastDocumentos de TrabalhoMarço 2006John L. Mikesell, C. Kurt Zorn, Valentina Guerasimova, Svetlana Vladimirova, and Olha KrupaAs the Russian Federation restructures its local government finances to provide greater local fiscal autonomy, it is changing the way it taxes land. Instead of using normative measures such as area...
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Landvaluescape and U.K. Tax Reform
A Report on Aspects of the Study of Land Value Taxation Carried Out in Oxfordshire, 2003–2005Documentos de TrabalhoMarço 2006Anthony VickersThe author obtained a grant from Lincoln Institute to enable site values to be assessed for a study of land value taxation (LVT) in Oxfordshire, England. This paper describes the political background...
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Equity and Efficiency Considerations in Use Value Taxation
Documentos de TrabalhoNovembro 2005David C. Soule and Barry BluestoneUse value taxation is used in almost every state in the country to provide property tax relief to owners of farmland, forestland, and, in many cases, land available for recreational use. Created in...
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Lessons from Attempted Utopia
Fairhope, Alabama, and Arden, DelewareDocumentos de TrabalhoDezembro 2004Matthew M. HarrisThe towns of Fairhope, Alabama and Arden Delaware were founded in 1894 and 1900 respectively. Both were intentional communities founded to demonstrate the economic principles advocated by Henry...
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Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property
Documentos de TrabalhoJaneiro 2004Mark HavemanIn the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial...
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