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Legal Suggestions for Enacting Land Value Taxation

Steven B. Cord

May 1999, English

If production is taxed, then producers are penalized, but if locations are taxed, then landowners are encouraged to use their sites more productively, thereby promoting economic growth and jobs. Land is not produced. This study makes specific legal suggestions for bringing about land value taxation by the U.S. federal government or other national governments, and by U.S. states and localities. A special section makes legal suggestions for various alleviations of special hardships that some landowners might encounter so that no landowner need pay more in taxes because of land value taxation.


Henry George, Land Value Taxation