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Paperback | $35.00 | 304 pages
ISBN: 978-1-55844-133-0
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Land Value Taxation

Can It and Will It Work Today?

Edited by Dick Netzer

January 1998, English

Lincoln Institute of Land Policy


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 continue to be intrigued by the theoretical case for a land tax. This collection of eight scholarly papers and ten commentaries is derived from a conference, sponsored by the Lincoln Institute in January 1998, to explore and debate the applications of the land value tax in contemporary societies.

About the Editor

Dick Netzer was emeritus professor of economics and public administration at the Robert F. Wagner Graduate School of Public Service at New York University.


Reviews

“A century ago the most widely read book on economics was Henry George's Progress and Poverty (1879). Although George's proposal to abandon taxes on man-made capital and labor and instead to finance government by a tax on land value was not adopted, the potential advantages of such a tax have substantial support. The scholarly essays and commentaries in this volume provide fresh analysis on both the merits and adverse effects of implementing a land value tax. These issues and their relationship to contemporary property taxation policies are relevant to every American community.”


C. Lowell Harriss, Professor of Economics, Emeritus, Columbia University

“This is an important book. The wide-ranging papers, using modern techniques of tax analysis, and the accompanying discussion show that land value taxation is not just a quaint idea from the history of economic thought, but a form of taxation that merits serious consideration in the United States and in countries throughout the world. The findings—provocative and often controversial—pose a series of fascinating economic and ethical questions.”


Wallace E. Oates, Professor of Economics, Emeritus, University of Maryland

“Policy makers at local, regional, and national levels will find that this volume addresses both the theoretical and practical aspects of land value taxation, including the measurement of land value and the efficient and equitable administration of annual levies. It demonstrates the relevance of land value taxation for the 21st century, particularly as a fiscal tool for local government. This book is a landmark in land taxation studies.”


Oliver Oldman, Learned Hand Professor of Law, Emeritus, Harvard University


Keywords

Economics, Land Value, Land Value Taxation, Land-Based Tax, Property Taxation, Public Finance, Taxation, Value-Based Taxes