Land value tax - Knowledge

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ground. More or less can be got for it according as the competitors happen to be richer or poorer, or can afford to gratify their fancy for a particular spot of ground at a greater or smaller expense. In every country the greatest number of rich competitors is in the capital, and it is there accordingly that the highest ground-rents are always to be found. As the wealth of those competitors would in no respect be increased by a tax upon ground-rents, they would not probably be disposed to pay more for the use of the ground. Whether the tax was to be advanced by the inhabitant, or by the owner of the ground, would be of little importance. The more the inhabitant was obliged to pay for the tax, the less he would incline to pay for the ground; so that the final payment of the tax would fall altogether upon the owner of the ground-rent.

49: 2364: 2110: 3019:) or located in the rest of the territory and whose land grant was recorded after 27 May 1985, pay 3% of the rateable rental value. Hong Kong is unique in a way because the government owns virtually all the land and allows for long term leases which is how they make their income off property. Hong Kong levies a property tax known as "rates," which is a tax on the occupation of property or payable by the owner of unoccupied property. This is calculated as a percentage of the property's estimated rental value, assessed quarterly. 2154:. For instance, a parcel of grazing land may be communally owned by village inhabitants and administered by village elders. The land in question would need to be held in a trust or similar body for taxation purposes. If the government cannot accurately define ownership boundaries and ascertain the proper owners, it cannot know from whom to collect the tax. Clear titles are absent in many developing countries. In African countries with imperfect land registration, boundaries may be poorly surveyed, and the owner can be unknown. 3353:

understand the nature of the change and the benefits involved.... We considered at length the many positive features of a land value tax which are consistent with our recommended local property tax , particularly its progressive nature." However, "aving considered both rateable value and land value as the basis for taxation, we concur with Layfield (UK Committee of Inquiry, 1976) who recommended that any local property tax should be based on capital values."

2875:, an Austrian economist, has expressed support for the LVT and has integrated Georgist and Austrian models into his theory of the business cycle. "Conventional macroeconomics lacks a warranted explanation of the major business cycle, while the Austrian and geo-economic Georgist schools have incomplete theories. A geo-Austrian synthesis, in contrast, provides a potent theory consistent with historical cycles and with explanations about the root causes." 2447: 1853: 2980:. Gary B. Nixon (2000) stated that the rate never exceeded 2% of land value, too low to prevent the speculation that led directly to the 1913 real estate crash. All Canadian provinces later taxed improvements. The 2022 value of land in Canada, as reported by the National Balance Sheet, is $ 5.824 trillion. LVT's can be somewhat controversial in Canada because of the already high cost of property that many Canadians struggle to afford. 3401: 8181: 1657: 3499: 3465: 8207: 3534: 1645: 2261: 2587: 8194: 1903:"removing almost all business taxes, including property taxes on improvements, excepting only taxes reflecting the marginal social cost of public services rendered to specific activities, and replacing them with taxes on site values, would substantially improve the economic efficiency of the jurisdiction." 3909:

Yet in the discussion over property taxes a favourite proposal of economists—a tax on the unimproved value of land—has been absent from the debate. Throughout history, economists have advocated such a tax. Adam Smith said "nothing be more reasonable". Milton Friedman said it was "least bad tax". Yet

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to improve the understanding of and support for Land Value Taxation amongst members of the Liberal Democrats; to encourage all Liberal Democrats to promote and campaign for this policy as part of a more sustainable and just resource based economic system in which no one is enslaved by poverty; and to

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agreed that LVT is efficient, however he disputed whether it should be considered a single tax, as he believed it would not be enough alone, excluding taxes on natural resource rents and other Georgist taxes, to fund a welfare state. "Believe it or not, urban economics models actually do suggest that

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Ground-rents are a still more proper subject of taxation than the rent of houses. A tax upon ground-rents would not raise the rents of houses. It would fall altogether upon the owner of the ground-rent, who acts always as a monopolist, and exacts the greatest rent which can be got for the use of his

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resolved to introduce LVT by saying "the idea could become the blueprint for Scotland's future local taxation". The Council agreed to a "long term move to a local property tax / land value tax hybrid tax". Its Local Taxation Working Group stated that simple land value taxation should itself "not be

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The policy was considered in the 2006 Scottish Local Government Finance Review, whose 2007 Report concluded that "although land value taxation meets a number of our criteria, we question whether the public would accept the upheaval involved in radical reform of this nature, unless they could clearly

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rests completely upon landlords, although business sectors that provide services to landlords are indirectly impacted. In some economies, 80 percent of bank lending finances real estate, with a large portion of that for land. Reduced demand for land speculation might reduce the amount of circulating

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The tax is determined by the local municipality. If the total sum to be paid annually is under 5€ then no tax is applied. Land containing a residential dwelling occupied by the land's owner is exempt if the size of the land does not exceed 0.15 ha in urban areas and 2.0 ha in other areas. The local

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supported LVT. "Our ideal society finds it essential to put a rent on land as a way of maximizing the total consumption available to the society. ...Pure land rent is in the nature of a 'surplus' which can be taxed heavily without distorting production incentives or efficiency. A land value tax can

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At sufficiently high levels, LVT would cause real estate prices to fall by taxing away land rents that would otherwise become 'capitalized' into the price of real estate. It also encourages landowners to sell or develop locations that they are not using. This might cause some landowners, especially

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The selling price of a good that is fixed in supply, such as land, does not change if it is taxed. By contrast, the price of manufactured goods can rise in response to increased taxes, because the higher cost reduces the number of units that suppliers are willing to sell at the original price. The

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of the British Government launched a public consultation process on land reform. A survey of the public response found that: "excluding the responses of the lairds and their agents, reckoned as likely prejudiced against the measure, 20% of all responses favoured the land tax" (12% in grand total,

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The owner of a vacant lot in a thriving city must still pay a tax and would rationally perceive the property as a financial liability, encouraging them to put the land to use in order to cover the tax. LVT removes financial incentives to hold unused land solely for price appreciation, making more

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Kenya's LVT history dates to at least 1972, shortly after it achieved independence. Local governments must tax land value but are required to seek approval from the central government for rates that exceed 4 percent. Buildings were not taxed in Kenya as of 2000. The central government is legally

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levies an LVT to fund municipalities. It is a state-level tax, but 100% of the revenue funds local councils. The rate is set by the local council within the limits of 0.1–2.5%. It is one of the most important sources of funding for municipalities. LVT is levied on the value of the land only. Few

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required to pay municipalities for the value of land it occupies. Kelly claimed that possibly as a result of this land reform, Kenya became the only stable country in its region. As of late 2014, the city of Nairobi still taxed only land values, although a tax on improvements had been proposed.

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stated: "There's a sense in which all taxes are antagonistic to free enterprise – and yet we need taxes. ...So the question is, which are the least bad taxes? In my opinion the least bad tax is the property tax on the unimproved value of land, the Henry George argument of many, many years ago."

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price increase is how the maker passes along some part of the tax to consumers. However, if the revenue from LVT is used to reduce other taxes or to provide valuable public investment, it can cause land prices to rise as a result of higher productivity, by more than the amount that LVT removed.

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was introduced as an assessment tool. Usually, such a valuation process begins with a measurement of the most and least valuable land within the taxation area. A few sites of intermediate value are then identified and used as "landmark" values. Other values are interpolated between the landmark

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of ground-rent is the basis for land prices. A land value tax (LVT) will reduce the ground rent received by the landlord, and thus will decrease the price of land, holding all else constant. The rent charged for land may also decrease as a result of efficiency gains if speculators stop hoarding

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advocates within the Labour Party and the broader labour movement for "a more equitable distribution of the Land Values that are created by the whole community" through LVT. Its membership includes members of the British Labour Party, trade unions and cooperatives and individuals. The Liberal

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at age 21 "as a compensation in part for the loss of his or her natural inheritance by the introduction of the system of landed property." "Men did not make the earth. It is the value of the improvements only, and not the earth itself, that is individual property. Every proprietor owes to the

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South Korea has an aggregate land tax that is levied annually based on an individual's landholding value across the whole country. Speculative and residential land has a progressive tax rate of 0.2–5%, commercial and building sites 0.3–2%, farm and forest lands 0.1% and luxury properties 5%.

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of ancient India claimed that land should be held in common, and that unfarmed land should produce the same tax as productive land. "The earth ...is common to all beings enjoying the fruit of their own labour; it belongs...to all alike"; therefore, "there should be left some for everyone".

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The government adopted a four-year plan, proposing that an "interim site value tax" would be introduced in 2012; this would not be a true LVT, because the same tax would be levied on all properties regardless of value. A true LVT was to commence in 2013 when land valuations have been

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project can increase land values and thus increase LVT revenues. Arguably, public improvements should be paid for by the landowners who benefit from them. Thus, LVT captures the land value of socially created wealth, allowing a reduction in tax on privately created (non-land) wealth.

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exemptions are available and even public institutions are subject to it. Church sites are exempt, but other land held by religious institutions is not. The tax has contributed to a high rate (~90%) of owner-occupied residences within Estonia, compared to a rate of 67.4% in the

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A land tax is considered a progressive tax in that wealthy landowners normally should be paying relatively more than poorer landowners and tenants. Conversely, a tax on buildings can be said to be regressive, falling heavily on tenants who generally are poorer than the

2844:, articulating the Henry George theorem wrote that, "Not only was Henry George correct that a tax on land is nondistortionary, but in an equalitarian society ... tax on land raises just enough revenue to finance the (optimally chosen) level of government expenditure." 7128:"Scotland is in the throes of releasing itself from the shackles of a historical inheritance of landed privilege.... On a global scale, the failure to share equitably the value of our common birthrights can grow awful grievances, which bring terrible consequences, 2031:

restrictions mitigate against that efficiency. Moreover when external developments increase the notional land value (by increasing amenity, for instance) existing landowners may object if such a development increased LVT while they are not allowed to realise the

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Assuming constant demand, an increase in constructed space decreases the cost of improvements to land such as houses. Shifting property taxes from improvements to land encourages development. Infill of underutilized urban space is one common practice to reduce

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stated that LVT discourages speculative land holding because the tax reflects changes in land value (up and down), encouraging landowners to develop or sell vacant/underused plots in high demand. Foldvary claimed that LVT increases investment in dilapidated

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falls on land owners, because land ownership is correlated with wealth and income. The land value tax has been referred to as "the perfect tax" and the economic efficiency of a land value tax has been accepted since the eighteenth century. Economists since

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The Thai government introduced the Land and Building Tax Act B.E. 2562 in March 2019, which came into effect on 1 January 2020. It sets a maximum tax rate of 1.2% on commercial and vacant land, 0.3% on residential land and 0.15% on agricultural land.

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Economic Impact on Property Development: While LVT encourages the efficient use of land, it could also discourage development in areas where the anticipated increase in land value may not justify the initial investment costs, potentially leading to

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Political Resistance: Landowners, particularly those with substantial holdings, may oppose LVT due to its potential to significantly increase their tax burden. This resistance can lead to political challenges in implementing and sustaining an

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put it: "You are not making a gift of what is yours to the poor man, but you are giving him back what is his. You have been appropriating things that are meant to be for the common use of everyone. The earth belongs to everyone, not to the

1760:. George argued that taxing the land value is the most logical source of public revenue because the supply of land is fixed and because public infrastructure improvements would be reflected in (and thus paid for by) increased land values. 2129:

argued that all other taxes ultimately come at the expense of land rental values. Most modern LVT systems function alongside other taxes and thus only reduce their impact without removing them. Land taxes that are higher than the rental

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to the right (they will pay more). Landlords benefit from price competition among tenants; the only direct effect of LVT in this case is to reduce the amount of social benefit that is privately captured as land price by titleholders.

7132:.... e must make practical changes to our social systems. We believe that the taxing of land values will be a key policy reform for the twenty-first century. Scotland must adopt it..." Letter dated (fax) 29 May, signed by members 2909:

on the total value of all Victorian property owned by a person on 31 December of each year and taxed at a progressive rate. The principal residence, primary production land and land used by a charity are exempt from land tax. In

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Effect on Planning 2: LVT in real estate should encourage high-rise building to maximise land-use efficiency. However amenity improvements required for those high-occupant developments are shared unequally across low-occupancy

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was a Chinese philosopher (around 300 BCE) who advocated for the elimination of taxes and tariffs, to be replaced by the public collection of urban land rent: "In the market-places, charge land-rent, but don't tax the goods."

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agreed on a modified version of the LVT. Starting in 2025, 1.3‰ of the land value is taxed annually. The modification concerns tax reductions for different land uses such as (social) housing, forestry and cultural sites.

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Market Fluctuations: The real estate market is subject to fluctuations, which can lead to significant changes in land values and, consequently, the taxes owed. This volatility can make it difficult for landowners to plan

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LVT considers the effect on land value of location, and of improvements made to neighbouring land, such as proximity to roads and public works. LVT is the purest implementation of the public finance principle known as

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adopted a property tax that solely taxed land value in 2002, but repealed the tax in 2016. Many Pennsylvania cities use a split-rate tax, which taxes the value of land at a higher rate than the value of buildings.

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Singapore owns the majority of its land, which it leases for 99-year terms. In addition, Singapore taxes development uplift at around 70%. These two sources of revenue fund most of Singapore's new infrastructure.

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Common property taxes include land value, which usually has a separate assessment. Thus, land value taxation already exists in many jurisdictions. Some jurisdictions have attempted to rely more heavily on it. In

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to be spent on breaking out small green spots in the midst of dense industrial districts, and on the preservation of large green areas between different towns and between different suburbs which are tending to

7340: 1880:, land rents depend on what tenants are prepared to pay, rather than on landlord expenses. Thus, if landlords passed LVT on to tenants, they might move or rent smaller spaces before absorbing increased rent. 6128: 3329:

and is interested in building on them by considering and investigating the contribution that land value taxation could make to the cultural, economic, environmental and democratic renaissance of Scotland."

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In addition, the Church maintains that civil authorities have the right and duty to regulate the legitimate exercise of the right to ownership for the sake of the common good, including the right to tax.

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Effect on Rural Landowners: In rural areas, where land values are lower but the land size per owner might be large, the tax might seem unfair or burdensome compared to urban areas where land values are

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without the exclusions). The government responded by announcing "a comprehensive economic evaluation of the possible impact of moving to a land value taxation basis". However, no measure was adopted.

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Georgist taxation would be the right approach at least to finance city growth. But I would just say: I don't think you can raise nearly enough money to run a modern welfare state by taxing land ."

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in the 1938–1939 Parliament, called the London Rating (Site Values) Bill. Although it failed, it detailed legislation for the implementation of a system of LVT using annual value assessment.

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In this case, land is taxed at 100% of its value, eliminating the landowner surplus completely. The ownership of land becomes worthless except to those who value it higher than market rents.

2901:, the state land tax exempts farmland and principal residences and there is a tax threshold. Determination of land value for tax purposes is the responsibility of the Valuer-General. In 2725:

adopted the policy, against substantial opposition, of collecting "development value": the increase in land price arising from planning consent. This was one of the provisions of the

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pure landowners, to resist high land value tax rates. Landowners often possess significant political influence, which may help explain the limited spread of land value taxes so far.

3143:. Although the colony, now a nonprofit corporation, still holds land in the area and collects a relatively small ground rent, the land is subject to state and local property taxes. 2092:

than valuations that include improvements. This is due to variation of building design and quality. Modern statistical techniques have improved the process; in the 1960s and 1970s,

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is a proponent for taxing rent, especially land rent. ".... politically, taxing economic rent has become the bête noire of neoliberal globalism. It is what property owners and

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LVTs were common in Western Canada at the turn of the twentieth century. In Vancouver LVT became the sole form of municipal taxation in 1910 under the leadership of mayor,

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was undertaken. An LVT was implemented beginning in 1873. By 1880 initial problems with valuation and rural opposition had been overcome and rapid industrialisation began.

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of land was the best source of tax revenue. This book significantly influenced land taxation in the United States and other countries, including Denmark, which continues

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and rally the people round a simple emotive issue. The Lords, composed of wealthy landowners, rejected the Budget in November 1909, leading to a constitutional crisis.

2628:(1879), George argued that because the value of land depends on natural qualities combined with the economic activity of communities, including public investments, the 2194:

While landowners are unlikely to be able to charge higher rents to compensate for LVT, removing other taxes may increase rents, as this may affect the demand for land.

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far exceed industrial capital in magnitude. What appears in the statistics at first glance as 'profit' turns out upon examination to be Ricardian or 'economic' rent."

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Binswanger-Mkhize, Hans P; Bourguignon, Camille; Brink, Rogier van den (2009). Binswanger-Mkhize, Hans P.; Bourguignon, Camille; Van Den Brink, Rogier (eds.).

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In 2000 the Parliament's Local Government Committee's inquiry into local government finance explicitly included LVT, but the final report omitted any mention.

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discourage construction, maintenance, and repair because taxes increase with improvements. LVT is not based on how land is used. Because the supply of land is

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Land Reform Scotland, Responses to the Scottish Office Consultation Paper Identifying the Problems—A Survey and Simple Statistical Analysis, 10 September 1998

2562:, first rigorously analyzed the effects of a land value tax, pointing out how it would not hurt economic activity, and how it would not raise contract rents. 6013: 6271: 6078: 3374: 6872: 3806: 8120: 6110: 3027:

Municipal governments in Hungary levy an LVT based on the area or the land's adjusted market value. The maximum rate is 3% of the adjusted market value.

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said "If any person holding land does not exert himself and hence bears no produce, he shall, if rich, be made to pay what ought to have been produced".

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proposed a "simplified taxless state" where the state owns all the land it can defend from other states and leases this land to people at market rates.

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LVT generally is a progressive tax, with those of greater means paying more, in that land ownership correlates to income and landlords cannot shift the

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Pigou wrote an essay in favor of the land value tax, calling it "an exceptionally good object for taxation." His views were interpreted as support for

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The 1931 Labour budget included an LVT, but before it came into force it was repealed by the Conservative-dominated national government that followed.

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land available for productive uses. Land value tax creates an incentive to convert these sites to more intensive private uses or into public purposes.

2610:(2 September 1839 – 29 October 1897) was perhaps the most famous advocate of recovering land rents for public purposes. A journalist, politician, and 2229:

with the public. Land value assessments are usually considered public information, which is available upon request. Transparency reduces tax evasion.

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high enough to raise sufficient revenue without causing land abandonment, but if land is abandoned, it could be claimed by the State (as occurs under

1196: 7107: 3256:. The ships were to be financed by an LVT. Lloyd George believed that relating national defence to land tax would both provoke the opposition of the 2636:('ground duty') as a key component of its tax system. The philosophy that natural resource rents should be captured by society is now often known as 3303: 1061: 1056: 4432: 7626: 6531: 3075:

adopt LVT. Currently, Russia has an LVT of 0.3% on residential, agricultural and utilities lands as well as a 1.5% tax for other types of land.

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The Green Party "favour moving to a system of Land Value Tax, where the level of taxation depends on the rental value of the land concerned."

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The decision has been met with criticism. It's argued that the change unequally benefits wealthy real estate owners who previously had to pay

7525: 6189: 5848: 5293: 5244: 5203: 5153: 4178: 3880: 3840: 2696:, who are the heir to the earlier Liberal Party and who offer some support for the idea) remains committed to a local form of LVT, as do the 5784: 3783: 2247:

value owing to the competing needs for space. The value of land generally owes nothing to the landowner and everything to the surroundings.

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with LVT. The review proposed multiple marginal rates and that most agricultural land would be in the lowest band with a rate of zero. The

1610: 791: 4916: 1974:. Advocates claim that LVT reduces the speculative element in land pricing, thereby leaving more money for productive capital investment. 7093: 6972: 5523: 4665:"Sustainable Land Tenure and Land Registration in Developing Countries, Including a Historical Comparison with an Industrialised Country" 3151:, certain cities raised the tax on land value while reducing the tax on improvement/building/structure values. For example, the city of 3130: 2506: 1485: 6602: 2438:. The hide was originally the amount of land sufficient to support a household. It later became subject to a land tax known as "geld". 48: 8150: 6933: 4808: 2066: 1687: 1550: 673: 185: 7015: 4883: 4154: 4116:"Why So Little Georgism in America: Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation" 2573: 7948: 7631: 6982: 6909: 6764: 6728: 5695: 5474: 5388: 4964: 4592: 2300: 1011: 759: 5620: 7437: 5631: 2697: 1916:

areas because improvements don't cause tax increases. This in turn reduces the incentive to build on remote sites and so reduces

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DiMasi, Joseph A. (1987). "The Effects of Site Value Taxation in an Urban Area: A General Equilibrium Computational Approach".

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effects, in that it is paid by the owners of valuable land who tend to be the rich, and since the amount of land is fixed, the

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During the Middle Ages, in the West, the first regular and permanent land tax system was based on a unit of land known as the

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discounted as an option for local taxation reform: it potentially holds many benefits and addresses many existing concerns".

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LVT is said to be justified for economic reasons because it does not deter production, distort markets, or otherwise create

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called for the overhaul of the property tax in the Brussels region, with a higher tax for land values than for buildings.

3065: 2109: 2098: 1895:. Land value tax can even have negative deadweight loss (social benefits), particularly when land use improves. Economist 1620: 579: 6584: 4214: 4115: 2101:(GIS). Thus, even if the initial valuation is difficult, once the system is in use, successive valuations become easier. 8233: 8115: 8059: 7664: 4411:"The Value Capture Approach To Stimulating Transit Oriented Development And Financing Transit Station Area Improvements" 3968: 3213: 3004: 2965: 2684:

proposed "to free the land that from this very hour is shackled with the chains of feudalism." It was also advocated by

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The philosophies and concepts underpinning land value taxation were discussed in ancient times, stemming from taxes on

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As of 2010, land value taxes and land value increment taxes accounted for 8.4% of total government revenue in Taiwan.

2741: 2398:, removes incentives to misuse real estate, and reduces the vulnerability of economies to property booms and crashes. 2125:. However, the presence of other taxes can reduce land values and hence the revenue that can be raised from them. The 2081:

later raised similar concerns, claiming that no government can fairly assess value, which can only be determined by a

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Communications, c=AU; o=The State of Queensland; ou=Department of Environment and Heritage Protection; ou=Corporate.

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Bentick, Brian L. (1979). "The Impact of Taxation and Valuation Practices on the Timing and Efficiency of Land Use".

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moved to adopt this system and planned to reduce stamp duty by 5% and raise land tax by 5% for each of twenty years.

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In 2004 a letter of support was sent from members of the Scottish Parliament to the organisers and delegates of the

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on land. They did not distinguish between the intrinsic value of land and ground rent. Their theories originated in

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Downing, Paul B. (1970). "Estimating Residential Land Value by Multivariate Analysis". In Daniel M. Holland (ed.).

3663: 3295: 2852: 2764:, which had successful implementation of LVT, bringing increased wealth and financial stability to the colony. The 2494: 2450: 1864:

of the tax falls entirely on the landowner. There is no change in the rental price and quantity transacted, and no

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Land taxes in Australia are levied by the states. The exemption thresholds vary, as do tax rates and other rules.

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have advocated this tax because it does not hurt economic activity, and encourages development without subsidies.

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A land value taxation on rural land was introduced in Namibia, with the primary intention of improving land use.

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advocated a similar proposal except that the land rent would be distributed equally each year regardless of age.

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there are only a handful of real-world examples of land value taxes (LVT). Why are they so popular yet so rare?

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After decades of a modest LVT, New Zealand abolished it in 1990. Discussions continue as to whether or not to

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The land's occupants benefit from improvements surrounding a site. Such improvements shift tenants' aggregate

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would go on to implement LVT in farms at first, later implementing it in the urban areas due to its success.

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and were most popular during the second half of the 18th century. The movement was particularly dominated by

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cooperate with other bodies, both inside and outside the Liberal Democrat Party, who share these objectives.

3225: 2518: 1595: 1535: 1046: 1041: 663: 544: 195: 3271:. MacLaren lost his seat at the next election (1931) and the act was repealed. MacLaren tried again with a 7963: 7923: 7689: 6558: 2949:

By revenue, property taxes represent 4.5% of total taxation in Australia. A government report in 1986 for

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Stiglitz, Joseph (1977). "The theory of local public goods". In Feldstein, Martin; Inman, Robert (eds.).

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Rybeck, Rick (2004). "Using Value Capture to Finance Infrastructure and Encourage Compact Development".

4441: 4151: 3233: 3152: 2558: 2474: 2314: 2093: 2054: 1788: 1585: 1510: 1475: 1460: 1380: 1370: 614: 534: 529: 450: 4241: 3569: 3048:, has had an LVT since the 1990s, when it became the first locality in Mexico to implement such a tax. 2537: 2088:

Compared to modern property tax assessments, land valuations involve fewer variables and have smoother

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In 2003 the Scottish Parliament passed a resolution: "That the Parliament notes recent studies by the

2618:" on land that would eliminate the need for all other taxes. George first articulated the proposal in 8185: 7938: 7868: 7731: 7674: 7596: 7586: 7576: 7511: 7461: 3357: 3170: 3165: 2950: 2641: 2624: 2478: 2346: 1605: 1570: 1545: 1425: 1405: 572: 249: 110: 7498: 6373: 4715: 1928:

with reducing the number of vacant downtown structures from around 4,200 in 1982 to fewer than 500.

8095: 7918: 7913: 7747: 7652: 7647: 5230: 3574: 3216:, beginning in 2013. Following a 2011 change in government, a property tax was introduced instead. 3209: 2902: 2611: 2498: 2395: 2282: 2135: 2074: 2028: 1768: 1729: 1725: 1625: 1525: 1520: 1465: 1450: 1440: 1435: 1430: 1375: 1365: 1360: 1344: 1214: 1160: 963: 471: 3774: 8238: 8197: 8145: 8019: 7973: 7953: 7786: 7767: 7709: 7684: 6629:"Fragen und Antworten zur Grundsteuer: Wie funktioniert der Einspruch? Was kostet ein Verfahren?" 5792: 5076: 5016: 4888: 4391: 4356: 4348: 4313: 4246: 3594: 3589: 3326: 3245: 2856: 2798: 2677: 2673: 2225:, since land cannot be concealed or moved overseas and titles are easily identified, as they are 1963: 1951:

The value of land reflects the value it can provide over time. This value can be measured by the

1784: 1776: 1600: 1590: 1575: 1565: 1540: 1490: 1455: 1445: 1415: 1400: 1395: 1250: 1165: 953: 917: 838: 717: 73: 7041: 2809: 1872:

Most taxes distort economic decisions and discourage beneficial economic activity. For example,

435: 8049: 7858: 7841: 7801: 7726: 7716: 7694: 7679: 7317: 7284: 7248: 6996: 6988: 6978: 6915: 6905: 6770: 6760: 6734: 6724: 6666: 6222: 6185: 6104: 6058: 6039: 5844: 5819: 5768: 5701: 5691: 5531: 5470: 5384: 5342:

4th International Conference of the International Union for Land Value Taxation and Free Trade

5289: 5240: 5199: 5193: 5159: 5149: 4960: 4804: 4707: 4588: 4513: 4174: 3876: 3836: 3703: 3648: 3604: 3140: 3068: 2765: 2722: 2685: 2653: 2541: 1857: 1717: 1673: 1515: 1500: 1495: 1470: 1420: 1220: 931: 883: 823: 739: 680: 392: 359: 165: 7064:"Parliament Committee announces Terms of Reference for Inquiry into Local Government Finance" 5177: 4168: 2027:

Effect on Planning 1: Whereas in a conceptual world LVT drives efficient use of land, extant

8069: 8044: 7943: 7885: 7846: 7806: 7362: 6214: 5937: 5503: 5376: 5068: 5008: 4952: 4383: 4340: 4305: 3868: 3639: 3625: 3385: 3045: 2957: 2860: 2715: 2711: 2527: 2470: 2446: 2131: 2060: 1852: 1721: 1709: 1555: 1480: 1086: 1051: 1031: 843: 811: 685: 539: 290: 6941: 6477: 7933: 7880: 6507: 4893: 4664: 4086: 3688: 3658: 3614: 3526:

municipality can grant further exemptions to pensioners and disabled or repressed people.

3338: 3315: 3299: 3268: 3012: 2960:

of 2010 commissioned by the federal government recommended that state governments replace

2898: 2841: 2827: 2781: 2701: 2536:

community a ground rent for the land which he holds." This proposal was the origin of the

2078: 1987: 1925: 1896: 1892: 1865: 1733: 1649: 1265: 1123: 1118: 853: 816: 727: 692: 594: 518: 354: 314: 280: 190: 180: 175: 170: 88: 7275: 5598: 3999: 5865: 5843:. Shepheard-Walwyn in association with Centre for Incentive Taxation (London, England). 5464: 3862: 1860:

diagram showing the effects of land value taxation. As the supply of land is fixed, the

8160: 8140: 8100: 8039: 7821: 7791: 7161: 7153: 5941: 5635: 5508: 5491: 4800: 4793: 3294:

A course in "Economics with Justice" with a strong foundation in LVT is offered at the

3264: 3257: 2942:

for other entities, and the audit date is 30 June. In South Australia the threshold is

2866: 2820: 2756:

was one of the first jurisdictions to implement an LVT, specified in its constitution.

2669: 2532: 2329: 1936: 1935:

because it discourages the waste of prime locations, which are a finite resource. Many

1208: 1180: 1155: 1016: 653: 589: 487: 425: 329: 324: 307: 285: 7188:"SLGFR news: a fairer way". Vol. 112, no. 1216. Land&Liberty. 2006–2007. 5054:"Evidence on the Distributional Effects of a Land Value Tax on Residential Households" 3400: 1994:

cannot be passed on as higher rents or lower wages to tenants, consumers, or workers.

8227: 7958: 7890: 7875: 7704: 7149: 5020: 4395: 4360: 4317: 4031: 3733: 3630: 2993: 2872: 2737: 2681: 2629: 2545: 2376: 2226: 2187: 1956: 1908: 1861: 1804: 1746: 1280: 948: 873: 764: 697: 631: 599: 466: 408: 369: 349: 319: 234: 155: 150: 125: 115: 57: 5314: 5080: 4557:"The Single Tax: Economic and Moral Implications and A Reply to Georgist Criticisms" 2786:

levied on that value of urban land that is caused by the concentration of population

2784:

argued in favour of a "fresh air rate", a tax to be charged to urban landowners and

8130: 8029: 8014: 7988: 7811: 7777: 7406: 7145: 7141: 7137: 7133: 5558: 5460: 4956: 3743: 3708: 3698: 3683: 3181: 3148: 2977: 2884: 2834: 2805: 2733: 2607: 2598: 2590: 2522: 2383: 2368: 2342: 2210: 1967: 1917: 1884: 1873: 1808: 1753: 1661: 1175: 958: 927: 898: 878: 769: 754: 734: 648: 643: 445: 239: 5785:"ESHET CONFERENCE – The Practices of Economists in the Past and Today – Amsterdam" 5660: 4938: 3925:

The Wealth of Nations, Book V, Chapter 2, Article I: Taxes upon the Rent of Houses

2465:

who believed that the wealth of nations was derived solely from the value of land

2002:

Several practical issues complicate LVT implementation. Most notably, it must be:

6899: 6832: 6322: 5838: 5283: 5234: 4623: 4582: 3923: 3491:

The municipality (kommune) decides the local tax rate within 1.6 and 3.4 percent

2121:(replacing all other taxes), some have argued that LVT alone cannot raise enough 8155: 8009: 7831: 7826: 7699: 7534: 5226: 4858: 3678: 3673: 3653: 3644: 3634: 3253: 3016: 3008: 2757: 2466: 2435: 2222: 2168: 2147: 2126: 2122: 2082: 1952: 1170: 908: 868: 786: 722: 668: 604: 430: 420: 364: 244: 145: 140: 98: 83: 5411: 5368: 5261: 4274: 2097:

values. The data is then collated in a database, "smoothed" and mapped using a

8110: 7983: 7165: 7157: 6588: 5380: 4671: 4556: 4218: 4147: 3872: 3738: 3723: 3718: 2961: 2931: 2615: 2486: 2482: 2458: 2412: 2391: 2118: 1991: 1913: 1742: 1737: 1275: 1245: 1128: 1113: 1036: 968: 936: 888: 863: 848: 749: 744: 712: 638: 344: 339: 160: 120: 66: 7321: 7288: 7252: 6919: 6670: 6226: 5163: 5012: 4711: 4517: 3976: 6992: 6774: 6738: 6218: 5823: 5705: 5438: 5145: 4194:

Vickrey, William (1996). "The Corporate Income Tax in the U.S. Tax System".

3728: 2462: 2421: 1971: 1780: 1772: 1713: 1108: 1026: 1021: 707: 702: 513: 440: 130: 6544: 6508:"Taxing Immovable Property Revenue Potential and Implementation Challenges" 6348: 5072: 4521: 4475: 4267:"Pennsylvania's Success with Local Property Tax Reform: The Split Rate Tax" 2477:, this was approximately correct. Physiocracy is one of the "early modern" 7108:"Minutes of Proceedings, Meeting of the Parliament, Vol 4 No 47 Session 1" 6940:. Scottish Office, Land Reform Policy Group. February 1998. Archived from 3833:

Possible reforms of real estate taxation: criteria for successful policies

2586: 2077:

would cause bureaucratic complexities, as well as non-uniform procedures.

1644: 8090: 8034: 7836: 7762: 7545: 5688:

Land-value taxation: the equitable and efficient source of public finance

4434:

Land Value Taxation: An Underutilized Complement to Smart Growth Policies

3609: 3579: 3370: 2911: 2637: 2602: 2481:. Physiocrats called for the abolition of all existing taxes, completely 2332:

laid down the duty of the rich toward the poor in no uncertain terms. As

2244: 2238: 2203: 2089: 1800: 1757: 1270: 1238: 922: 912: 833: 828: 801: 774: 584: 334: 275: 270: 103: 6850: 5959: 4387: 4309: 3947: 17: 6300: 4352: 3174: 2988: 2427: 2146:

In some countries, LVT is impractical because of uncertainty regarding

1792: 1764: 1081: 903: 806: 796: 135: 93: 5034: 4499:"Land Value Taxation: A Critique Of 'Tax Reform, A Rational Solution'" 4410: 3282:

Democrats' ALTER (Action for Land Taxation and Economic Reform) aims:

2065:

Levying an LVT requires an assessment and a title register. In a 1796

7895: 6721:

Enemy of injustice: the life of Andrew MacLaren, Member of Parliament

5981: 4673:

Sustainable Land Tenure and Land Registration in Developing Countries

4296:

Mills, David E. (1981). "The Non-Neutrality of Land Value Taxation".

3619: 3584: 3334: 3072: 2753: 2732:

Senior Labour figures in recent times have advocated an LVT, notably

2729:, but it was repealed when the Labour government lost power in 1951. 2490: 1932: 1796: 1290: 1101: 1096: 1091: 893: 781: 4344: 2006:

calculated acurately and fairly (and fairness is always subjective)

7851: 6810: 3197: 2585: 2445: 2416: 2362: 2108: 1924:'s LVT has operated since 1975. This policy was credited by mayor 1851: 1305: 1300: 1295: 1285: 1260: 1255: 1202: 1074: 5580: 5282:

Lapidge, Michael; Godden, Malcolm; Keynes, Simon (4 March 1999).

4644:

Posner, Richard A. ECONOMIC ANALYSIS OF LAW 458-59 (3rd ed. 1986)

2736:

in his 2010 leadership campaign, former Leader of the Opposition

7816: 3236:(who was Vice-President of the New Zealand Land Values League). 3200:'s Real Rights Law contains provisions founded on LVT analysis. 7507: 6901:

In search of truth: the story of the School of Economic Science

3267:'s 1931 budget, strongly supported by prominent LVT campaigner 3263:

LVT was on the UK statute books briefly in 1931, introduced by

2134:(the full land rent for that time period) would result in land 1970:

activities rather than other investments and can contribute to

7503: 7466:"How a levy based on location values could be the perfect tax" 5926:"The Business Cycle: A Georgist-Austrian Synthesis Economists" 5371:, in Biddle, Jeff E; Davis, Jon B; Samuels, Warren J. (eds.), 3775:"How a levy based on location values could be the perfect tax" 3395: 2254: 1763:

A low-rate land value tax is currently implemented throughout

1724:

upon it. Some economists favor LVT, arguing it does not cause

208: 40: 6788: 6422:"Property Taxation in East Africa: The Tale of Three Reforms" 5375:, Malden, MA, USA: Blackwell Publishing Ltd, pp. 61–77, 3278: 7236: 6750: 6748: 6654: 4742:"Productivity, The Miracle of Compound Interest and Poverty" 2946:

and taxed at a progressive rate, the audit date is 30 June.

7201:"Scotland's biggest city backs plan to replace council tax" 2501:(1694–1774). It influenced contemporary statesmen, such as 3864:

Agricultural Land Redistribution: Toward Greater Consensus

3337:'s 24th international conference—including members of the 5344:. The School of Cooperative Individualism. Archived from 5313:. The History of Economic Thought Website. Archived from 3954:

The often cited passage is titled "The unbound Savannah."

2507:

early history of land value taxation in the United States

1787:; it has also been applied to lesser extents in parts of 7499:

New South Wales Land Tax Management Act 1956 (Australia)

7341:"EJDSK2: Ejendomsskatter efter område og skattepromille" 6757:

Standing for justice: a biography of Andrew MacLaren, MP

5369:"Physiocracy and French Pre-classical Political Economy" 4848:"The Ultimate Tax Reform: Public Revenue from Land Rent" 2714:

was made by the local authority under the leadership of

2640:. Its relevance to public finance is underpinned by the 4697:"Property Tax in Anglophone Africa: A Practical Manual" 3807:"The Origins of Inequality, And Policies to Contain It" 3412: 2278: 5903:"A Simplified Taxless State: A Proposal (part 1 of 3)" 5236:

The Story of Civilization, Volume 1: The Ancient World

3135:

In the late 19th century George's followers founded a

2824:

be called 'the useful tax on measured land surplus'."

6693:"Government announces new "site value tax" from 2012" 6603:"The short life of Pennsylvania's radical tax reform" 6455:"Nairobi property owners brace for higher land rates" 6242:"Taxing land can provide $ 194 billion for Canadians" 4506:

Centre for Economic Policy Research Discussion Papers

1005:

European Union Common Consolidated Corporate Tax Base

4676:(Doctoral thesis). Helsinki University of Technology 4167:

McCluskey, William J.; Franzsen, Riël C. D. (2005).

3007:, formerly the crown rent, is levied in addition to 2710:

An attempt at introducing LVT in the administrative

8078: 7997: 7904: 7776: 7740: 7640: 7559: 7438:"Land Value Taxation and Constitutional Uniformity" 7407:"Immovable property tax | Valsts ieņēmumu dienests" 6396:"Hungary | Taxation in Agriculture | OECD iLibrary" 6345:"Rating and Valuation Department – Public Services" 6007:"Land Tax | 1 July 2016 to 30 June 2017 | Tasmania" 5140:McCluskey, William J.; Franzsen, Riël C.D. (2005). 4765:

On the Principles of Political Economy and Taxation

2672:, LVT was an important part of the platform of the 7335: 7333: 7331: 7014:. Scottish Government. 6 July 2009. Archived from 6532:Wikisource:Open letter to Mikhail Gorbachev (1990) 6478:"Mexicali: A Success Story of Property Tax Reform" 6266: 6264: 6262: 6182:L.D.: Mayor Louis Taylor and the rise of Vancouver 4792: 4157:, Part 2, Article I: Taxes upon the Rent of Houses 3901:"Why land value taxes are so popular, yet so rare" 3773: 6184:. Vancouver: Arsenal Pulp Press. pp. 82–83. 6040:"What is land tax? – Environment, land and water" 5890:. London: Macmillan Publishers. pp. 274–333. 5524:"A revolutionary who won over Victorian liberals" 5195:Papers of the Manchester Literary Club, Volume 33 4799:(12th ed.). New York: McGraw-Hill. pp. 4058:"Lessons from Singapore about land value capture" 2859:fear most of all, as land, subsoil resources and 2505:. The physiocrats were highly influential in the 1955:that a piece of land receives on the market. The 1939:claim that LVT is an effective method to promote 7376: 7374: 7372: 7363:"Bekendtgørelse af lov om kommunal ejendomsskat" 2676:during the early part of the twentieth century. 2664:Liberal and Labour Parties in the United Kingdom 1907:LVT's efficiency has been observed in practice. 6323:"Lands Department – Payment of Government Rent" 6125:"5506.0 – Taxation Revenue, Australia, 2007–08" 5930:The American Journal of Economics and Sociology 5198:. Manchester Literary Club. 2012. p. 503. 3714:Scottish League for the Taxation of Land Values 3284: 3244:In September 1908, Chancellor of the Exchequer 3177:to replace its previous property tax by a LVT. 2564: 2326: 2016:billed to the correct person or business entity 1901: 5581:"Action for Land Taxation and Economic Reform" 5492:"The Financial Policy of the Meiji Government" 5373:A Companion to the History of Economic Thought 4455:– via Center for the Study of Economics. 2073:said that leaving the valuation process up to 8166:List of housing markets by real estate prices 7519: 5239:. New York: Simon and Schuster. p. 684. 3941: 3939: 2531:pamphlet that all citizens should be paid 15 1681: 8: 6849:. EconomicsWithJustice.co.uk. Archived from 6205:Nixon, Gary B. (1 November 2000). "Canada". 6063:: CS1 maint: multiple names: authors list ( 5466:Our Land and Land Policy, National and State 3856: 3854: 3852: 6875:. HenryGeorgeFoundation.org. Archived from 6655:"China: private property, common resources" 6207:American Journal of Economics and Sociology 6151:"Brisbane's Inquiry into Land Value Rating" 5530:. London. 20 September 2004. Archived from 5437:. The Thomas Spence Society. Archived from 4000:"Taxes in Lithuania: Baltic Legal taxation" 3620:International Union for Land Value Taxation 2801:'s ideas on taxing negative externalities. 8206: 7526: 7512: 7504: 6559:"Thailand's New Land and Building Tax Act" 6374:"Hong Kong SAR - Individual - Other Taxes" 5690:. Armonk, N.Y.: M.E. Sharpe. p. 163. 3435: 3064:In 1990, several economists wrote to then 2576:, Article I: Taxes upon the Rent of Houses 1688: 1674: 1323: 1144: 397: 213: 31: 7040:. The Scottish Parliament. Archived from 5507: 4028:"Federal Tax Service of Russia: Land Tax" 3827: 3825: 3823: 2301:Learn how and when to remove this message 1197:Institute on Taxation and Economic Policy 7273:"Blessed be the land of Zimbabwe, etc". 6974:Recommendations for action: January 1999 6368: 6366: 6295:SAURUS - www.saurus.info (1 July 1993). 5864:Moore, Michael Scott (20 October 2009). 5142:Land Value Taxation: an Applied Analysis 4986: 4170:Land Value Taxation: An Applied Analysis 4135: 3228:. Earlier Georgist politicians included 2797:. This idea influenced Marshall's pupil 2622:(1871). Later, in his best-selling work 7130:such as was visited upon your host city 4242:"Geo-Rent: A Plea to Public Economists" 4173:. Ashgate Publishing, Ltd. p. 73. 3969:"Land Valuation in Denmark (1903–1945)" 3761: 3456: 2272:not related to the topic of the article 1352: 1326: 1188: 1147: 552: 505: 458: 400: 262: 216: 39: 7401: 7399: 6476:Perlo Cohen, Manuel (September 1999). 6109:: CS1 maint: archived copy as title ( 6102: 6056: 5720:"London Rating (Site Values) — A Bill" 5111:"A New View of Property Tax Incidence" 4939:"Catechism of the Catholic Church 268" 4706:. Washington, DC: The World Bank: 10. 3767: 3765: 2918:and the audit date is 1 July. Between 6833:"Our 2024 General Election Manifesto" 6453:NJOROGE, KIARIE (18 September 2014). 5469:. White & Bauer pp. 35–48. 4768:. London: John Murray. Archived from 4217:. The Progress Report. Archived from 4109: 4107: 4081: 4079: 4051: 4049: 4022: 4020: 3962: 3960: 3786:from the original on 10 December 2022 3302:MP and has historical links with the 3275:in 1937; it was rejected 141 to 118. 3212:announced that it would introduce an 3044:The capital city of Baja California, 2367:Everybody works but the vacant lot – 7: 8193: 7485:"Why a Land Value Tax is Inevitable" 6545:"Land Value Taxation in South Korea" 5936:(4). Wiley Online Library: 521–524. 5001:Public Works Management & Policy 4663:Törhönen, Mika-Petteri (1998–2003). 3373:, government coalition partners the 2394:onto tenants. LVT generally reduces 27:Levy on the unimproved value of land 6547:. Lincoln Institute of Land Policy. 6427:. Lincoln Institute. Archived from 5837:Nicolaus Tideman (1 January 1994). 5628:Manifesto for a Sustainable Society 5597:. The Liberal Party. Archived from 4418:Victoria Transport Policy Institute 4087:"A General Description of Taxation" 3488:grundskyldspromille / ejendomsskat 3131:Land value tax in the United States 2934:, the threshold for individuals is 2885:Property tax § By jurisdiction 2572:Adam Smith, The Wealth of Nations, 8151:Undergraduate real estate programs 7070:. 13 November 2000. Archived from 7038:"Local Government and Communities" 6627:Aktuell, S. W. R. (4 March 2023). 5958:. Lands.nsw.gov.au. Archived from 5942:10.1111/j.1536-7150.1997.tb02657.x 5752:. Tertius Chandler. Archived from 5661:"Greens unveil land tax proposals" 5555:"Land Price as a Cause of Poverty" 5509:10.1111/j.1746-1049.1965.tb00767.x 5338:"The Physiocrats and Henry George" 4466:Wetzel, Dave (20 September 2004). 3772:Webb, Merryn (27 September 2013). 2727:Town and Country Planning Act 1947 25: 7949:Investment rating for real estate 7114:. 30 January 2003. Archived from 6272:"Land Taxation Reform in Estonia" 5924:Foldvary, Fred E. (3 July 2006). 5144:. Riël C. D. Franzsen. Florence: 5052:Plummer, Elizabeth (March 2010). 4740:Hudson, Michael (23 April 2012). 4587:. University of Wisconsin Press. 4440:(Master's thesis). Archived from 2011:Israel's Absentees' Property Laws 1756:, whose ideology became known as 1012:Global minimum corporate tax rate 8205: 8192: 8180: 8179: 7365:. LBK nr 1104 af 22 August 2013. 6691:Ryan, Susan (24 November 2010). 5982:"State Revenue Office, Land Tax" 5888:The Economics of Public Services 5632:Green Party of England and Wales 4884:"A Study in Land Value Taxation" 4695:Keith, Simon H. (October 1993). 3532: 3497: 3463: 3399: 3188:Countries with active discussion 3164:In 2020 the state parliament of 2698:Green Party of England and Wales 2259: 1655: 1643: 477:Base erosion and profit shifting 47: 6513:. IMF Fiscal Affairs Department 6127:. 14 April 2009. Archived from 5490:Takao, Takeda (December 1965). 4917:"Populorum Progressio, item 23" 4846:Foldvary, Fred (January 2006). 4064:. Royal Town Planning Institute 3103:Impuesto sobre Bienes Inmuebles 2926:the tax rate is 0.55% and over 2760:would learn about LVT from the 255:Optimal capital income taxation 8106:Graduate real estate education 7551:Tertiary sector of the economy 7199:Maddox, David (26 June 2009). 6789:"Labour Land Campaign website" 5288:. Cambridge University Press. 4510:Australian National University 4265:Hartzok, Alanna (April 1997). 4215:"Property Tax Shift Successes" 3375:Movement for Democratic Change 2322:universal destination of goods 1335:List of countries by tax rates 1: 7436:Coughlan, J. Anthony (1999). 6240:Yang, Ken (16 October 2023). 5818:. New York, Longmans, Green. 5595:"Policy Statement – Planning" 4497:Smith, Julie P. (June 2000). 3816:. June 2015, 68 (2): 425–448. 3600:Geographic information system 2692:(not to be confused with the 2556:Adam Smith, in his 1776 book 2281:or discuss this issue on the 2099:geographic information system 760:Natural resources consumption 8060:Real estate investment trust 7665:Extraterrestrial real estate 6904:. London: Shepheard-Walwyn. 6847:"EconomicsWithJustice.co.uk" 6759:. London: Shepheard-Walwyn. 6585:"Land value tax in Fairhope" 6347:. Rvd.gov.hk. Archived from 6155:Land Value Taxation Campaign 5814:Pigou, Arthur Cecil (1909). 5724:Land Value Taxation Campaign 5634:. March 2000. Archived from 5115:The American Economic Review 4957:10.3726/978-3-0351-0016-7/66 4937:The Catholic Church (1992). 4653:Coughlin (1999) pp. 265-266. 4584:The Assessment of Land Value 4333:Journal of Political Economy 4304:(March 1981): 125, 127–128. 3011:. Properties located in the 3005:Government rent in Hong Kong 2966:Australian Capital Territory 2905:, the land tax threshold is 2503:Charles Alexandre de Calonne 1941:transit-oriented development 1708:) is a levy on the value of 610:United States as a tax haven 8065:Real property administrator 8055:Real estate investment club 7237:"Glasgow goes for land tax" 6873:"HenryGeorgeFoundation.org" 5816:The policy of land taxation 5686:Wenzer, Kenneth C. (1999). 5553:Churchill, Winston (1909). 4944:The Church and Other Faiths 4616:"Property Reference Number" 4056:Loo, Edwin (3 April 2017). 3694:Property rights (economics) 3554:Nekustamā īpašuma nodoklis 3250:First Lord of the Admiralty 2771: 2117:In the context of LVT as a 2067:United States Supreme Court 8260: 7722:Private equity real estate 6934:"Identifying the Problems" 6898:Hodgkinson, Brian (2010). 5367:Steiner, Philippe (2003), 4826:"Presumptive Direct Taxes" 4704:World Bank Technical Paper 4468:"The case for taxing land" 4382:(December 1987): 577–588. 4240:Foldvary, Fred E. (2005). 4213:Smith, Jeffery J. (2001). 3664:Natural resource economics 3438: 3296:School of Economic Science 3208:In 2010 the government of 3128: 3100: 2882: 2596: 2495:Anne Robert Jacques Turgot 2451:Anne Robert Jacques Turgot 2236: 2221:LVT is less vulnerable to 2201: 2166: 2058: 2052: 524:Offshore financial centres 414:Repatriation tax avoidance 8174: 7670:International real estate 7541: 6977:. Scottish Office. 1998. 6297:"Land Tax law in Estonia" 5773:. Macmillan. p. 718. 5583:. Liberal Democrat ALTER. 5381:10.1002/9780470999059.ch5 5109:Aaron, Henry (May 1974). 3873:10.1596/978-0-8213-7627-0 3805:Joseph, Stiglitz (2015). 2762:Kiautschou Bay concession 2688:early in his career. The 989:Financial transaction tax 79:Property tax equalization 7283:(1222). 29 August 2008. 6299:. Fin.ee. Archived from 6180:Francis, Daniel (2004). 5866:"This Land Is Your Land" 5767:Alfred Marshall (1895). 5496:The Developing Economies 5336:Fraenckel, Axel (1929). 5013:10.1177/1087724X03262828 4791:Samuelson, Paul (1985). 4545:Hylton, 3 U.S. 171(1796) 4339:(August 1979): 859–860. 3669:Open letter to Gorbachev 3343:Scottish Socialist Party 3248:instructed McKenna, the 2772:Economists' perspectives 2740:, and Shadow Chancellor 2620:Our Land and Land Policy 2328:Everyone knows that the 2071:Justice William Paterson 1922:Harrisburg, Pennsylvania 1732:. A land value tax is a 1340:Tax revenue to GDP ratio 999:Currency transaction tax 580:Liechtenstein tax affair 7864:Real estate transaction 7753:Real estate development 7442:George Mason Law Review 7068:The Scottish Parliament 6219:10.1111/1536-7150.00086 5770:Principles of Economics 5435:"The Rights of Infants" 4855:Civil Society Institute 4762:Ricardo, David (1821). 3347:Scottish National Party 3304:Henry George Foundation 3298:, which was founded by 1966:direct savings towards 1752:LVT is associated with 1047:Permanent establishment 1042:Exchange of Information 545:Financial Secrecy Index 196:Medical savings account 7964:Real estate derivative 7924:Effective gross income 7690:Healthcare real estate 7316:(1224). 26 July 2009. 7247:(1224). 26 July 2009. 7221:. 2009. Archived from 7092:. 2002. Archived from 6755:Stewart, John (2001). 6719:Hill, Malcolm (1999). 6543:Ro, Younghoon (2001). 5414:. Constitution Society 5262:"Mencius (Selections)" 5073:10.17310/ntj.2010.1.03 4271:Earth Rights Institute 3946:George, Henry (1879). 3314:In February 1998, the 3289: 2594: 2579: 2454: 2453:, a leading physiocrat 2371: 2352: 2114: 1905: 1869: 1819:It is also known as a 942:Vehicle miles traveled 561:Ireland as a tax haven 375:Private tax collection 8121:Industry trade groups 8025:Exclusive buyer agent 7979:Real estate valuation 7969:Real estate economics 7929:Gross rent multiplier 7758:Real estate investing 7660:Corporate Real Estate 7464:(27 September 2013). 7462:Somerset Webb, Merryn 7384:. Maksu- ja Tolliamet 7012:"Land Reform History" 6813:. Libdemsalter.org.uk 6811:"Libdemsalter.org.uk" 6665:(1218). Summer 2008. 6400:www.oecd-ilibrary.org 4562:. The Mises Institute 4152:The Wealth of Nations 3273:private member's bill 3173:is the only state in 2589: 2559:The Wealth of Nations 2517:A participant in the 2475:Industrial Revolution 2449: 2366: 2330:Fathers of the Church 2270:may contain material 2202:Further information: 2167:Further information: 2112: 2094:multivariate analysis 2055:Real estate appraisal 1986:A land value tax has 1855: 1726:economic inefficiency 615:Panama as a tax haven 567:Ireland v. Commission 535:Conduit and sink OFCs 530:Offshore magic circle 451:Unreported employment 7939:Highest and best use 7905:Economics, financing 7869:Real estate contract 7763:Real estate flipping 7732:Residential property 7675:Lease administration 7627:United Arab Emirates 7487:. 29 September 2018. 7343:. Danmarks Statistik 6999:on 6 September 2008. 6246:Common Wealth Canada 5892:Quote from page 282. 5309:Fonseca, Gonçalo L. 5061:National Tax Journal 4721:on 10 September 2008 4376:National Tax Journal 4298:National Tax Journal 4004:www.baltic-legal.com 3949:Progress and Poverty 3922:Smith, Adam (1776). 3907:. 10 November 2014. 3814:National Tax Journal 3358:Glasgow City Council 3279:Labour Land Campaign 2951:Brisbane, Queensland 2777:Early neoclassicists 2690:modern Liberal Party 2642:Henry George theorem 2625:Progress and Poverty 2552:Classical economists 2479:schools of economics 2347:Populorum Progressio 2279:improve this section 2142:LVT Impracticalities 2049:Assessment/appraisal 1611:United Arab Emirates 1353:Individual Countries 1062:Foreign revenue rule 854:Inheritance (estate) 573:Leprechaun economics 8234:Land value taxation 7919:Capitalization rate 7914:Asset-based lending 7748:Property management 7653:Commercial building 7648:Commercial property 7225:on 11 January 2010. 7112:Scottish Parliament 7090:Scottish Parliament 7001:(Recommendation G8) 6944:on 23 November 2008 6938:Scottish Government 6607:Washington Examiner 6563:ASEAN Business News 5795:on 20 December 2016 5756:on 10 January 2014. 5730:on 20 November 2008 5641:on 8 September 2008 5561:on 17 December 2001 5348:on 6 September 2008 5317:on 27 February 2009 5285:Anglo-Saxon England 5179:Land Value Taxation 4409:Gihring, Thomas A. 4388:10.1086/NTJ41788697 4310:10.1086/NTJ41862356 4277:on 11 December 2011 4221:on 14 December 2007 4114:Alan Hughes, Mark. 3631:Land monopolization 3575:Classical economics 2612:political economist 2396:economic inequality 1964:Real estate bubbles 1931:LVT is arguably an 1843:Economic properties 1825:point valuation tax 1730:economic inequality 1728:, and helps reduce 1650:Business portal 1345:Tax rates in Europe 1215:Tax Justice Network 1161:Dhammika Dharmapala 664:Airport improvement 472:Transfer mispricing 263:Distribution of Tax 35:Part of a series on 8146:Real estate trends 8050:Real estate broker 8020:Chartered Surveyor 7974:Real estate bubble 7954:Mortgage insurance 7787:Adverse possession 7710:Luxury real estate 7685:Garden real estate 7303:"Belgian overhaul" 6565:. 20 February 2020 6506:Norregaard, John. 5601:on 29 January 2009 5534:on 10 January 2006 5412:"Agrarian Justice" 5090:on 10 January 2015 4864:on 7 February 2014 4555:Rothbard, Murray. 4247:Econ Journal Watch 3595:Excess profits tax 3590:Equity in taxation 3570:Citizen's dividend 3411:. You can help by 3327:Scottish Executive 3269:Andrew MacLaren MP 3246:David Lloyd George 2953:advocated an LVT. 2861:natural monopolies 2678:David Lloyd George 2614:, he advocated a " 2595: 2538:citizen's dividend 2455: 2372: 2115: 1947:Real estate values 1870: 1829:site valuation tax 1821:location value tax 1712:without regard to 1251:Eight per thousand 1166:James R. Hines Jr. 1057:European Union FTT 74:Government revenue 8221: 8220: 7859:Property abstract 7842:Land registration 7802:Concurrent estate 7727:Real estate owned 7717:Off-plan property 7695:Vacation property 7680:Niche real estate 7219:"Council Minutes" 7148:, Chris Balance, 7044:on 1 October 2010 7018:on 6 October 2012 6879:on 6 October 2010 6284:on 6 August 2010. 6191:978-1-55152-156-5 6161:on 6 January 2009 6131:on 30 August 2009 5850:978-0-85683-162-1 5840:Land and taxation 5750:"The Tax We Need" 5311:"The Physiocrats" 5295:978-0-521-62243-1 5260:Muller, Charles. 5246:978-1-5051-0566-7 5205:978-1-176-12707-4 5155:978-1-351-92356-9 4772:on 10 August 2018 4620:The Land Registry 4478:on 14 August 2007 4180:978-0-7546-1490-6 4155:Book V, Chapter 2 4138:, pp. 263–4. 3998:Zelmenis, Artis. 3973:www.grundskyld.dk 3967:Kristensen, K.J. 3882:978-0-8213-7627-0 3842:978-92-79-22920-6 3704:Prosper Australia 3605:Geolibertarianism 3560: 3559: 3429: 3428: 3171:Baden-Württemberg 3166:Baden-Württemberg 3141:Fairhope, Alabama 3137:single tax colony 3069:Mikhail Gorbachev 2914:the threshold is 2766:Republic of China 2754:Republic of China 2748:Republic of China 2694:Liberal Democrats 2686:Winston Churchill 2654:Meiji Restoration 2648:Meiji Restoration 2574:Book V, Chapter 2 2542:Geolibertarianism 2525:contended in his 2311: 2310: 2303: 2044:underdevelopment. 1878:essentially fixed 1858:supply and demand 1837:site-value rating 1718:personal property 1698: 1697: 1633: 1632: 1229: 1228: 1221:Tax Policy Center 964:Negative (income) 740:Environmental tax 622: 621: 540:Financial centres 360:Tax investigation 298: 297: 166:Tax harmonization 16:(Redirected from 8251: 8209: 8208: 8196: 8195: 8183: 8182: 8126:Investment firms 8045:Property manager 7944:Home equity loan 7847:Leasehold estate 7807:Conditional sale 7528: 7521: 7514: 7505: 7493:External sources 7488: 7480: 7478: 7476: 7449: 7422: 7421: 7419: 7417: 7403: 7394: 7393: 7391: 7389: 7378: 7367: 7366: 7359: 7353: 7352: 7350: 7348: 7337: 7326: 7325: 7310:Land&Liberty 7307: 7299: 7293: 7292: 7276:Land&Liberty 7270: 7264: 7263: 7261: 7259: 7241:Land&Liberty 7233: 7227: 7226: 7215: 7209: 7208: 7196: 7190: 7189: 7185: 7179: 7174: 7168: 7126: 7120: 7119: 7104: 7098: 7097: 7096:on 21 June 2009. 7082: 7076: 7075: 7060: 7054: 7053: 7051: 7049: 7034: 7028: 7027: 7025: 7023: 7008: 7002: 7000: 6995:. 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Archived from 3964: 3955: 3953: 3943: 3934: 3933: 3919: 3913: 3912: 3897: 3891: 3890: 3858: 3847: 3846: 3829: 3818: 3817: 3811: 3802: 3796: 3795: 3793: 3791: 3777: 3769: 3640:Land speculation 3626:Land (economics) 3538: 3536: 3535: 3512: 3503: 3501: 3500: 3475: 3469: 3467: 3466: 3436: 3424: 3421: 3403: 3396: 3386:Bernard Clerfayt 3252:, to build more 3071:suggesting that 2958:Henry Tax Review 2945: 2941: 2937: 2929: 2925: 2921: 2917: 2908: 2848:Other economists 2721:After 1945, the 2716:Herbert Morrison 2712:County of London 2577: 2528:Agrarian Justice 2519:Radical Movement 2513:Radical Movement 2499:François Quesnay 2497:(1727–1781) and 2471:land development 2461:were a group of 2350: 2306: 2299: 2295: 2292: 2286: 2263: 2262: 2255: 2243:Land acquires a 2061:Land (economics) 1998:Practical issues 1690: 1683: 1676: 1662:Money portal 1660: 1659: 1658: 1648: 1647: 1324: 1145: 1052:Transfer pricing 1032:Tax equalization 1006: 949:Corporate profit 585:Luxembourg Leaks 519:Corporate havens 398: 214: 51: 32: 21: 8259: 8258: 8254: 8253: 8252: 8250: 8249: 8248: 8224: 8223: 8222: 8217: 8170: 8074: 7993: 7934:Hard money loan 7906: 7900: 7881:Rent regulation 7772: 7736: 7636: 7555: 7537: 7532: 7495: 7483: 7474: 7472: 7460: 7457: 7455:Further reading 7452: 7435: 7431: 7426: 7425: 7415: 7413: 7405: 7404: 7397: 7387: 7385: 7380: 7379: 7370: 7361: 7360: 7356: 7346: 7344: 7339: 7338: 7329: 7305: 7301: 7300: 7296: 7272: 7271: 7267: 7257: 7255: 7235: 7234: 7230: 7217: 7216: 7212: 7198: 7197: 7193: 7187: 7186: 7182: 7175: 7171: 7127: 7123: 7106: 7105: 7101: 7084: 7083: 7079: 7074:on 5 June 2011. 7062: 7061: 7057: 7047: 7045: 7036: 7035: 7031: 7021: 7019: 7010: 7009: 7005: 6985: 6971: 6970: 6966: 6961: 6957: 6947: 6945: 6932: 6931: 6927: 6912: 6897: 6896: 6892: 6882: 6880: 6871: 6870: 6866: 6856: 6854: 6845: 6844: 6840: 6831: 6830: 6826: 6816: 6814: 6809: 6808: 6804: 6794: 6792: 6787: 6786: 6782: 6767: 6754: 6753: 6746: 6731: 6718: 6717: 6713: 6701: 6699: 6690: 6689: 6685: 6675: 6673: 6653: 6652: 6648: 6638: 6636: 6626: 6625: 6621: 6611: 6609: 6601: 6600: 6596: 6583: 6582: 6578: 6568: 6566: 6557: 6556: 6552: 6542: 6541: 6537: 6530: 6526: 6516: 6514: 6510: 6505: 6504: 6500: 6490: 6488: 6475: 6474: 6470: 6460: 6458: 6452: 6451: 6447: 6437: 6435: 6431: 6424: 6419: 6418: 6414: 6404: 6402: 6394: 6393: 6389: 6379: 6377: 6372: 6371: 6364: 6354: 6352: 6343: 6342: 6338: 6328: 6326: 6325:. Landsd.gov.hk 6321: 6320: 6316: 6306: 6304: 6303:on 30 July 2012 6294: 6293: 6289: 6281: 6274: 6270: 6269: 6260: 6250: 6248: 6239: 6238: 6234: 6204: 6203: 6199: 6192: 6179: 6178: 6174: 6164: 6162: 6149: 6148: 6144: 6134: 6132: 6123: 6122: 6118: 6101: 6094: 6092: 6088: 6081: 6079:"Archived copy" 6077: 6076: 6072: 6055: 6048: 6046: 6037: 6036: 6032: 6022: 6020: 6019:on 3 March 2017 6016: 6009: 6005: 6004: 6000: 5990: 5988: 5980: 5979: 5975: 5965: 5963: 5954: 5953: 5949: 5923: 5922: 5918: 5908: 5906: 5901: 5900: 5896: 5885: 5884: 5880: 5870: 5868: 5863: 5862: 5858: 5851: 5836: 5835: 5831: 5813: 5812: 5808: 5798: 5796: 5783: 5782: 5778: 5766: 5765: 5761: 5748: 5747: 5743: 5733: 5731: 5718: 5717: 5713: 5698: 5685: 5684: 5680: 5670: 5668: 5667:. 12 March 2004 5659: 5658: 5654: 5644: 5642: 5638: 5623: 5619: 5618: 5614: 5604: 5602: 5593: 5592: 5588: 5579: 5578: 5574: 5564: 5562: 5552: 5551: 5547: 5537: 5535: 5522: 5521: 5517: 5489: 5488: 5484: 5477: 5459: 5458: 5454: 5444: 5442: 5432: 5431: 5427: 5417: 5415: 5410:Paine, Thomas. 5409: 5408: 5404: 5395: 5393: 5391: 5366: 5365: 5361: 5351: 5349: 5335: 5334: 5330: 5320: 5318: 5308: 5307: 5303: 5296: 5281: 5280: 5276: 5266: 5264: 5259: 5258: 5254: 5247: 5225: 5224: 5220: 5210: 5208: 5206: 5192: 5191: 5187: 5176: 5175: 5171: 5156: 5139: 5138: 5134: 5124: 5122: 5108: 5107: 5103: 5093: 5091: 5087: 5056: 5051: 5050: 5046: 5039:earthsharing.ca 5033: 5032: 5028: 4998: 4997: 4993: 4985: 4981: 4971: 4969: 4967: 4936: 4935: 4931: 4921: 4919: 4914: 4913: 4909: 4899: 4897: 4882: 4881: 4877: 4867: 4865: 4861: 4850: 4845: 4844: 4840: 4830: 4828: 4823: 4822: 4818: 4811: 4790: 4789: 4785: 4775: 4773: 4761: 4760: 4756: 4746: 4744: 4739: 4738: 4734: 4724: 4722: 4718: 4699: 4694: 4693: 4689: 4679: 4677: 4667: 4662: 4661: 4657: 4652: 4648: 4643: 4639: 4629: 4627: 4614: 4613: 4609: 4599: 4597: 4595: 4580: 4579: 4575: 4565: 4563: 4559: 4554: 4553: 4549: 4544: 4540: 4530: 4528: 4527:on 1 April 2010 4524: 4501: 4496: 4495: 4491: 4481: 4479: 4465: 4464: 4460: 4450: 4448: 4447:on 11 June 2012 4444: 4437: 4430: 4429: 4425: 4413: 4408: 4407: 4403: 4373: 4372: 4368: 4330: 4329: 4325: 4295: 4294: 4290: 4280: 4278: 4264: 4263: 4259: 4239: 4238: 4234: 4224: 4222: 4212: 4211: 4207: 4193: 4192: 4188: 4181: 4166: 4165: 4161: 4146: 4142: 4134: 4130: 4120: 4118: 4113: 4112: 4105: 4095: 4093: 4089: 4085: 4084: 4077: 4067: 4065: 4062:www.rtpi.org.uk 4055: 4054: 4047: 4037: 4035: 4026: 4025: 4018: 4008: 4006: 3997: 3996: 3992: 3982: 3980: 3966: 3965: 3958: 3945: 3944: 3937: 3921: 3920: 3916: 3899: 3898: 3894: 3883: 3860: 3859: 3850: 3843: 3831: 3830: 3821: 3809: 3804: 3803: 3799: 3789: 3787: 3780:Financial Times 3771: 3770: 3763: 3758: 3753: 3748: 3689:Progressive tax 3659:Lockean proviso 3615:Inheritance tax 3565: 3533: 3531: 3510: 3498: 3496: 3473: 3464: 3462: 3434: 3425: 3419: 3416: 3409:needs expansion 3394: 3383: 3367: 3339:Scottish Greens 3316:Scottish Office 3312: 3300:Andrew MacLaren 3242: 3230:Patrick O'Regan 3222: 3206: 3195: 3190: 3162: 3133: 3127: 3118: 3110: 3105: 3099: 3090: 3081: 3062: 3054: 3042: 3033: 3025: 3013:New Territories 3002: 2986: 2978:Louis D. Taylor 2974: 2943: 2939: 2935: 2930:it is 1.5%. In 2927: 2923: 2919: 2915: 2906: 2899:New South Wales 2892: 2887: 2881: 2850: 2842:Joseph Stiglitz 2828:Milton Friedman 2818: 2816:Nobel laureates 2810:People's Budget 2782:Alfred Marshall 2779: 2774: 2750: 2702:Scottish Greens 2666: 2658:land tax reform 2652:After the 1868 2650: 2605: 2597:Main articles: 2584: 2578: 2571: 2554: 2515: 2444: 2415:. For example, 2409: 2404: 2361: 2351: 2341: 2315:Catholic Church 2307: 2296: 2290: 2287: 2276: 2264: 2260: 2253: 2241: 2235: 2219: 2206: 2200: 2180: 2171: 2165: 2160: 2144: 2107: 2079:Murray Rothbard 2063: 2057: 2051: 2000: 1988:progressive tax 1984: 1949: 1926:Stephen R. Reed 1920:. For example, 1899:believed that: 1897:William Vickrey 1893:deadweight loss 1866:deadweight loss 1850: 1845: 1817: 1734:progressive tax 1694: 1656: 1654: 1642: 1635: 1634: 1321: 1311: 1310: 1266:Fiscus Judaicus 1241: 1231: 1230: 1189:Advocacy groups 1142: 1134: 1133: 1124:Trade agreement 1119:Free-trade zone 1077: 1067: 1066: 1004: 984: 974: 973: 634: 624: 623: 595:Paradise Papers 436:Debtors' prison 395: 385: 384: 355:Tax preparation 315:Revenue service 310: 300: 299: 211: 201: 200: 181:Double taxation 176:Tax withholding 171:Tax competition 89:Non-tax revenue 69: 28: 23: 22: 15: 12: 11: 5: 8257: 8255: 8247: 8246: 8244:Windfall taxes 8241: 8236: 8226: 8225: 8219: 8218: 8216: 8215: 8212:List of topics 8202: 8189: 8175: 8172: 8171: 8169: 8168: 8163: 8161:Urban planning 8158: 8153: 8148: 8143: 8141:Property cycle 8138: 8133: 8128: 8123: 8118: 8113: 8108: 8103: 8101:Gentrification 8098: 8093: 8088: 8082: 8080: 8076: 8075: 8073: 8072: 8067: 8062: 8057: 8052: 8047: 8042: 8040:Moving company 8037: 8032: 8027: 8022: 8017: 8012: 8007: 8001: 7999: 7995: 7994: 7992: 7991: 7986: 7981: 7976: 7971: 7966: 7961: 7956: 7951: 7946: 7941: 7936: 7931: 7926: 7921: 7916: 7910: 7908: 7902: 7901: 7899: 7898: 7893: 7888: 7883: 7878: 7873: 7872: 7871: 7861: 7856: 7855: 7854: 7844: 7839: 7834: 7829: 7824: 7822:Eminent domain 7819: 7814: 7809: 7804: 7799: 7794: 7792:Chain of title 7789: 7783: 7781: 7780:and regulation 7774: 7773: 7771: 7770: 7765: 7760: 7755: 7750: 7744: 7742: 7738: 7737: 7735: 7734: 7729: 7724: 7719: 7714: 7713: 7712: 7707: 7702: 7697: 7692: 7687: 7677: 7672: 7667: 7662: 7657: 7656: 7655: 7644: 7642: 7638: 7637: 7635: 7634: 7632:United Kingdom 7629: 7624: 7619: 7614: 7609: 7604: 7599: 7594: 7589: 7584: 7579: 7574: 7569: 7563: 7561: 7557: 7556: 7554: 7553: 7548: 7542: 7539: 7538: 7533: 7531: 7530: 7523: 7516: 7508: 7502: 7501: 7494: 7491: 7490: 7489: 7481: 7456: 7453: 7451: 7450: 7432: 7430: 7427: 7424: 7423: 7411:www.vid.gov.lv 7395: 7368: 7354: 7327: 7294: 7265: 7228: 7210: 7191: 7180: 7169: 7162:Rosemary Byrne 7154:Patrick Harvie 7121: 7118:on 1 May 2011. 7099: 7077: 7055: 7029: 7003: 6983: 6964: 6955: 6925: 6910: 6890: 6864: 6838: 6824: 6802: 6780: 6765: 6744: 6729: 6711: 6683: 6646: 6619: 6594: 6576: 6550: 6535: 6524: 6498: 6468: 6445: 6434:on 12 May 2016 6412: 6387: 6362: 6336: 6314: 6287: 6258: 6232: 6197: 6190: 6172: 6142: 6116: 6070: 6044:www.qld.gov.au 6030: 5998: 5986:sro.vic.gov.au 5973: 5962:on 2 July 2010 5947: 5916: 5905:. 5 March 2017 5894: 5878: 5856: 5849: 5829: 5806: 5776: 5759: 5741: 5711: 5696: 5678: 5652: 5612: 5586: 5572: 5545: 5515: 5502:(4): 427–449. 5482: 5475: 5452: 5425: 5402: 5389: 5359: 5328: 5301: 5294: 5274: 5252: 5245: 5218: 5204: 5185: 5169: 5154: 5132: 5101: 5044: 5026: 5007:(4): 249–260. 4991: 4989:, p. 263. 4979: 4965: 4929: 4907: 4896:on 2 June 2014 4875: 4838: 4824:Gandhi, Sona. 4816: 4810:978-0070546851 4809: 4783: 4754: 4732: 4687: 4655: 4646: 4637: 4626:on 7 June 2008 4607: 4593: 4573: 4547: 4538: 4489: 4458: 4431:Speirs, Mark. 4423: 4401: 4366: 4345:10.1086/260797 4323: 4288: 4257: 4232: 4205: 4186: 4179: 4159: 4140: 4128: 4103: 4075: 4045: 4016: 3990: 3956: 3935: 3914: 3892: 3881: 3867:. World Bank. 3848: 3841: 3819: 3797: 3760: 3759: 3757: 3754: 3752: 3749: 3747: 3746: 3741: 3736: 3731: 3726: 3721: 3716: 3711: 3706: 3701: 3696: 3691: 3686: 3681: 3676: 3671: 3666: 3661: 3656: 3651: 3642: 3637: 3628: 3623: 3617: 3612: 3607: 3602: 3597: 3592: 3587: 3582: 3577: 3572: 3566: 3564: 3561: 3558: 3557: 3555: 3552: 3549: 3546: 3543: 3540: 3528: 3527: 3523: 3520: 3517: 3514: 3508: 3505: 3493: 3492: 3489: 3486: 3483: 3480: 3477: 3471: 3459: 3458: 3455: 3452: 3449: 3446: 3443: 3440: 3433: 3430: 3427: 3426: 3406: 3404: 3393: 3390: 3382: 3379: 3366: 3363: 3311: 3308: 3265:Philip Snowden 3258:House of Lords 3241: 3240:United Kingdom 3238: 3221: 3218: 3205: 3202: 3194: 3191: 3189: 3186: 3161: 3158: 3129:Main article: 3126: 3123: 3117: 3114: 3109: 3106: 3101:Main article: 3098: 3095: 3089: 3086: 3080: 3077: 3061: 3058: 3053: 3050: 3041: 3038: 3032: 3029: 3024: 3021: 3001: 2998: 2985: 2982: 2973: 2970: 2891: 2888: 2880: 2879:Implementation 2877: 2867:Rick Falkvinge 2853:Michael Hudson 2849: 2846: 2821:Paul Samuelson 2817: 2814: 2778: 2775: 2773: 2770: 2749: 2746: 2742:John McDonnell 2670:United Kingdom 2665: 2662: 2649: 2646: 2583: 2580: 2569: 2553: 2550: 2514: 2511: 2443: 2440: 2408: 2405: 2403: 2400: 2360: 2357: 2339: 2309: 2308: 2267: 2265: 2258: 2252: 2249: 2234: 2231: 2218: 2215: 2199: 2196: 2179: 2176: 2164: 2161: 2159: 2156: 2143: 2140: 2106: 2103: 2050: 2047: 2046: 2045: 2041: 2037: 2033: 2025: 2021: 2017: 2014: 2007: 1999: 1996: 1983: 1980: 1948: 1945: 1937:urban planners 1874:property taxes 1849: 1846: 1844: 1841: 1833:split rate tax 1816: 1813: 1736:, in that the 1702:land value tax 1696: 1695: 1693: 1692: 1685: 1678: 1670: 1667: 1666: 1665: 1664: 1652: 1637: 1636: 1631: 1630: 1629: 1628: 1623: 1618: 1616:United Kingdom 1613: 1608: 1603: 1598: 1593: 1588: 1583: 1578: 1573: 1568: 1563: 1558: 1553: 1548: 1543: 1538: 1533: 1528: 1523: 1518: 1513: 1508: 1503: 1498: 1493: 1488: 1483: 1478: 1473: 1468: 1463: 1458: 1453: 1448: 1443: 1438: 1433: 1428: 1423: 1418: 1413: 1408: 1403: 1398: 1393: 1388: 1383: 1378: 1373: 1368: 1363: 1355: 1354: 1350: 1349: 1348: 1347: 1342: 1337: 1329: 1328: 1322: 1317: 1316: 1313: 1312: 1309: 1308: 1303: 1298: 1293: 1288: 1283: 1278: 1273: 1268: 1263: 1258: 1253: 1248: 1242: 1237: 1236: 1233: 1232: 1227: 1226: 1225: 1224: 1218: 1212: 1209:Tax Foundation 1206: 1200: 1191: 1190: 1186: 1185: 1184: 1183: 1181:Gabriel Zucman 1178: 1173: 1168: 1163: 1158: 1156:Mihir A. Desai 1150: 1149: 1143: 1140: 1139: 1136: 1135: 1132: 1131: 1126: 1121: 1116: 1111: 1106: 1105: 1104: 1099: 1089: 1084: 1078: 1073: 1072: 1069: 1068: 1065: 1064: 1059: 1054: 1049: 1044: 1039: 1034: 1029: 1024: 1019: 1017:Robin Hood tax 1014: 1009: 1001: 996: 991: 985: 980: 979: 976: 975: 972: 971: 966: 961: 956: 954:Excess profits 951: 946: 945: 944: 939: 934: 925: 920: 906: 901: 896: 891: 886: 881: 876: 871: 866: 861: 856: 851: 846: 841: 839:Gross receipts 836: 831: 826: 821: 820: 819: 814: 809: 804: 799: 794: 789: 779: 778: 777: 772: 767: 762: 757: 752: 747: 737: 732: 731: 730: 725: 720: 715: 710: 705: 700: 690: 689: 688: 678: 677: 676: 671: 666: 656: 651: 646: 641: 635: 630: 629: 626: 625: 620: 619: 618: 617: 612: 607: 602: 597: 592: 590:Offshore Leaks 587: 582: 577: 576: 575: 570: 555: 554: 553:Major examples 550: 549: 548: 547: 542: 537: 532: 527: 521: 516: 508: 507: 503: 502: 501: 500: 495: 490: 488:Dutch Sandwich 485: 480: 474: 469: 461: 460: 456: 455: 454: 453: 448: 443: 438: 433: 428: 426:Tax resistance 423: 418: 417: 416: 403: 402: 396: 391: 390: 387: 386: 383: 382: 377: 372: 367: 362: 357: 352: 347: 342: 337: 332: 330:Taxable income 327: 325:Tax assessment 322: 317: 311: 306: 305: 302: 301: 296: 295: 294: 293: 288: 283: 278: 273: 265: 264: 260: 259: 258: 257: 252: 247: 242: 237: 232: 227: 219: 218: 217:General Theory 212: 207: 206: 203: 202: 199: 198: 193: 188: 186:Representation 183: 178: 173: 168: 163: 158: 153: 148: 143: 138: 133: 128: 123: 118: 113: 108: 107: 106: 96: 91: 86: 81: 76: 70: 65: 64: 61: 60: 53: 52: 44: 43: 37: 36: 26: 24: 14: 13: 10: 9: 6: 4: 3: 2: 8256: 8245: 8242: 8240: 8237: 8235: 8232: 8231: 8229: 8214: 8213: 8203: 8201: 8200: 8190: 8188: 8187: 8177: 8176: 8173: 8167: 8164: 8162: 8159: 8157: 8154: 8152: 8149: 8147: 8144: 8142: 8139: 8137: 8134: 8132: 8129: 8127: 8124: 8122: 8119: 8117: 8114: 8112: 8109: 8107: 8104: 8102: 8099: 8097: 8094: 8092: 8089: 8087: 8084: 8083: 8081: 8077: 8071: 8068: 8066: 8063: 8061: 8058: 8056: 8053: 8051: 8048: 8046: 8043: 8041: 8038: 8036: 8033: 8031: 8028: 8026: 8023: 8021: 8018: 8016: 8013: 8011: 8008: 8006: 8003: 8002: 8000: 7996: 7990: 7987: 7985: 7982: 7980: 7977: 7975: 7972: 7970: 7967: 7965: 7962: 7960: 7959:Mortgage loan 7957: 7955: 7952: 7950: 7947: 7945: 7942: 7940: 7937: 7935: 7932: 7930: 7927: 7925: 7922: 7920: 7917: 7915: 7912: 7911: 7909: 7907:and valuation 7903: 7897: 7894: 7892: 7891:Torrens title 7889: 7887: 7884: 7882: 7879: 7877: 7876:Real property 7874: 7870: 7867: 7866: 7865: 7862: 7860: 7857: 7853: 7850: 7849: 7848: 7845: 7843: 7840: 7838: 7835: 7833: 7830: 7828: 7825: 7823: 7820: 7818: 7815: 7813: 7810: 7808: 7805: 7803: 7800: 7798: 7795: 7793: 7790: 7788: 7785: 7784: 7782: 7779: 7775: 7769: 7766: 7764: 7761: 7759: 7756: 7754: 7751: 7749: 7746: 7745: 7743: 7739: 7733: 7730: 7728: 7725: 7723: 7720: 7718: 7715: 7711: 7708: 7706: 7705:Golf property 7703: 7701: 7698: 7696: 7693: 7691: 7688: 7686: 7683: 7682: 7681: 7678: 7676: 7673: 7671: 7668: 7666: 7663: 7661: 7658: 7654: 7651: 7650: 7649: 7646: 7645: 7643: 7639: 7633: 7630: 7628: 7625: 7623: 7620: 7618: 7615: 7613: 7610: 7608: 7605: 7603: 7600: 7598: 7595: 7593: 7590: 7588: 7585: 7583: 7580: 7578: 7575: 7573: 7570: 7568: 7565: 7564: 7562: 7558: 7552: 7549: 7547: 7544: 7543: 7540: 7536: 7529: 7524: 7522: 7517: 7515: 7510: 7509: 7506: 7500: 7497: 7496: 7492: 7486: 7482: 7471: 7467: 7463: 7459: 7458: 7454: 7447: 7443: 7439: 7434: 7433: 7428: 7412: 7408: 7402: 7400: 7396: 7383: 7377: 7375: 7373: 7369: 7364: 7358: 7355: 7342: 7336: 7334: 7332: 7328: 7323: 7319: 7315: 7311: 7304: 7298: 7295: 7290: 7286: 7282: 7278: 7277: 7269: 7266: 7254: 7250: 7246: 7242: 7238: 7232: 7229: 7224: 7220: 7214: 7211: 7206: 7202: 7195: 7192: 7184: 7181: 7178: 7173: 7170: 7167: 7163: 7159: 7155: 7151: 7150:Eleanor Scott 7147: 7143: 7139: 7135: 7131: 7125: 7122: 7117: 7113: 7109: 7103: 7100: 7095: 7091: 7087: 7081: 7078: 7073: 7069: 7065: 7059: 7056: 7043: 7039: 7033: 7030: 7017: 7013: 7007: 7004: 6998: 6994: 6990: 6986: 6984:0-7480-7251-9 6980: 6976: 6975: 6968: 6965: 6959: 6956: 6943: 6939: 6935: 6929: 6926: 6921: 6917: 6913: 6911:9780856832765 6907: 6903: 6902: 6894: 6891: 6878: 6874: 6868: 6865: 6853:on 2 May 2010 6852: 6848: 6842: 6839: 6834: 6828: 6825: 6812: 6806: 6803: 6790: 6784: 6781: 6776: 6772: 6768: 6766:0-85683-194-8 6762: 6758: 6751: 6749: 6745: 6740: 6736: 6732: 6730:1-901647-20-X 6726: 6722: 6715: 6712: 6698: 6697:TheJournal.ie 6694: 6687: 6684: 6672: 6668: 6664: 6660: 6656: 6650: 6647: 6634: 6630: 6623: 6620: 6608: 6604: 6598: 6595: 6590: 6586: 6580: 6577: 6564: 6560: 6554: 6551: 6546: 6539: 6536: 6533: 6528: 6525: 6509: 6502: 6499: 6487: 6483: 6479: 6472: 6469: 6456: 6449: 6446: 6430: 6423: 6416: 6413: 6401: 6397: 6391: 6388: 6375: 6369: 6367: 6363: 6350: 6346: 6340: 6337: 6324: 6318: 6315: 6302: 6298: 6291: 6288: 6280: 6273: 6267: 6265: 6263: 6259: 6247: 6243: 6236: 6233: 6228: 6224: 6220: 6216: 6212: 6208: 6201: 6198: 6193: 6187: 6183: 6176: 6173: 6160: 6156: 6152: 6146: 6143: 6130: 6126: 6120: 6117: 6112: 6106: 6087: 6080: 6074: 6071: 6066: 6060: 6045: 6041: 6034: 6031: 6015: 6008: 6002: 5999: 5987: 5983: 5977: 5974: 5961: 5957: 5951: 5948: 5943: 5939: 5935: 5931: 5927: 5920: 5917: 5904: 5898: 5895: 5889: 5882: 5879: 5867: 5860: 5857: 5852: 5846: 5842: 5841: 5833: 5830: 5825: 5821: 5817: 5810: 5807: 5794: 5790: 5789:www.eshet.net 5786: 5780: 5777: 5772: 5771: 5763: 5760: 5755: 5751: 5745: 5742: 5729: 5725: 5721: 5715: 5712: 5707: 5703: 5699: 5697:0-7656-0448-5 5693: 5689: 5682: 5679: 5666: 5662: 5656: 5653: 5637: 5633: 5629: 5622: 5616: 5613: 5600: 5596: 5590: 5587: 5582: 5576: 5573: 5560: 5556: 5549: 5546: 5533: 5529: 5528:New Statesman 5525: 5519: 5516: 5510: 5505: 5501: 5497: 5493: 5486: 5483: 5478: 5476:9781230444703 5472: 5468: 5467: 5462: 5461:George, Henry 5456: 5453: 5440: 5436: 5429: 5426: 5413: 5406: 5403: 5392: 5390:9780470999059 5386: 5382: 5378: 5374: 5370: 5363: 5360: 5347: 5343: 5339: 5332: 5329: 5316: 5312: 5305: 5302: 5297: 5291: 5287: 5286: 5278: 5275: 5263: 5256: 5253: 5248: 5242: 5238: 5237: 5232: 5231:Durant, Ariel 5228: 5222: 5219: 5207: 5201: 5197: 5196: 5189: 5186: 5182:. p. 73. 5181: 5180: 5173: 5170: 5165: 5161: 5157: 5151: 5147: 5143: 5136: 5133: 5120: 5116: 5112: 5105: 5102: 5086: 5082: 5078: 5074: 5070: 5066: 5062: 5055: 5048: 5045: 5040: 5036: 5030: 5027: 5022: 5018: 5014: 5010: 5006: 5002: 4995: 4992: 4988: 4987:Coughlan 1999 4983: 4980: 4968: 4966:9783034304542 4962: 4958: 4954: 4950: 4946: 4945: 4940: 4933: 4930: 4918: 4911: 4908: 4895: 4891: 4890: 4885: 4879: 4876: 4860: 4856: 4849: 4842: 4839: 4827: 4820: 4817: 4812: 4806: 4802: 4797: 4796: 4787: 4784: 4771: 4767: 4766: 4758: 4755: 4743: 4736: 4733: 4717: 4713: 4709: 4705: 4698: 4691: 4688: 4675: 4674: 4666: 4659: 4656: 4650: 4647: 4641: 4638: 4625: 4621: 4617: 4611: 4608: 4596: 4594:9780299056209 4590: 4586: 4585: 4577: 4574: 4558: 4551: 4548: 4542: 4539: 4523: 4519: 4515: 4511: 4507: 4500: 4493: 4490: 4477: 4473: 4472:New Statesman 4469: 4462: 4459: 4443: 4436: 4435: 4427: 4424: 4419: 4412: 4405: 4402: 4397: 4393: 4389: 4385: 4381: 4377: 4370: 4367: 4362: 4358: 4354: 4350: 4346: 4342: 4338: 4334: 4327: 4324: 4319: 4315: 4311: 4307: 4303: 4299: 4292: 4289: 4276: 4272: 4268: 4261: 4258: 4254:(1): 106–132. 4253: 4249: 4248: 4243: 4236: 4233: 4220: 4216: 4209: 4206: 4201: 4197: 4190: 4187: 4182: 4176: 4172: 4171: 4163: 4160: 4156: 4153: 4149: 4144: 4141: 4137: 4136:Coughlan 1999 4132: 4129: 4117: 4110: 4108: 4104: 4088: 4082: 4080: 4076: 4063: 4059: 4052: 4050: 4046: 4034:on 7 May 2019 4033: 4029: 4023: 4021: 4017: 4005: 4001: 3994: 3991: 3978: 3974: 3970: 3963: 3961: 3957: 3951: 3950: 3942: 3940: 3936: 3932: 3927: 3926: 3918: 3915: 3911: 3906: 3905:The Economist 3902: 3896: 3893: 3889: 3884: 3878: 3874: 3870: 3866: 3865: 3857: 3855: 3853: 3849: 3844: 3838: 3834: 3828: 3826: 3824: 3820: 3815: 3808: 3801: 3798: 3785: 3781: 3776: 3768: 3766: 3762: 3755: 3750: 3745: 3742: 3740: 3737: 3735: 3734:Value capture 3732: 3730: 3727: 3725: 3722: 3720: 3717: 3715: 3712: 3710: 3707: 3705: 3702: 3700: 3697: 3695: 3692: 3690: 3687: 3685: 3682: 3680: 3677: 3675: 3672: 3670: 3667: 3665: 3662: 3660: 3657: 3655: 3652: 3650: 3646: 3643: 3641: 3638: 3636: 3632: 3629: 3627: 3624: 3621: 3618: 3616: 3613: 3611: 3608: 3606: 3603: 3601: 3598: 3596: 3593: 3591: 3588: 3586: 3583: 3581: 3578: 3576: 3573: 3571: 3568: 3567: 3562: 3556: 3553: 3550: 3547: 3544: 3541: 3530: 3529: 3524: 3521: 3518: 3515: 3509: 3506: 3495: 3494: 3490: 3487: 3484: 3481: 3478: 3472: 3461: 3460: 3453: 3450: 3448:Highest rate 3447: 3444: 3442:Average rate 3441: 3437: 3431: 3423: 3420:November 2019 3414: 3410: 3407:This section 3405: 3402: 3398: 3397: 3391: 3389: 3387: 3380: 3378: 3377:adopted LVT. 3376: 3372: 3364: 3362: 3359: 3354: 3350: 3348: 3344: 3340: 3336: 3331: 3328: 3323: 3320: 3317: 3309: 3307: 3305: 3301: 3297: 3292: 3288: 3283: 3280: 3276: 3274: 3270: 3266: 3261: 3259: 3255: 3251: 3247: 3239: 3237: 3235: 3231: 3227: 3226:bring it back 3219: 3217: 3215: 3211: 3203: 3201: 3199: 3192: 3187: 3185: 3183: 3178: 3176: 3172: 3167: 3159: 3157: 3154: 3150: 3144: 3142: 3138: 3132: 3125:United States 3124: 3122: 3115: 3113: 3107: 3104: 3096: 3094: 3087: 3085: 3078: 3076: 3074: 3070: 3067: 3059: 3057: 3051: 3049: 3047: 3039: 3037: 3030: 3028: 3022: 3020: 3018: 3014: 3010: 3006: 2999: 2997: 2995: 2994:United States 2990: 2983: 2981: 2979: 2971: 2969: 2967: 2963: 2959: 2954: 2952: 2947: 2933: 2913: 2904: 2900: 2895: 2889: 2886: 2878: 2876: 2874: 2873:Fred Foldvary 2870: 2868: 2864: 2862: 2858: 2854: 2847: 2845: 2843: 2839: 2836: 2832: 2829: 2825: 2822: 2815: 2813: 2811: 2807: 2802: 2800: 2796: 2791: 2787: 2783: 2776: 2769: 2767: 2763: 2759: 2755: 2747: 2745: 2743: 2739: 2738:Jeremy Corbyn 2735: 2730: 2728: 2724: 2719: 2717: 2713: 2708: 2705: 2703: 2699: 2695: 2691: 2687: 2683: 2682:H. H. Asquith 2679: 2675: 2674:Liberal Party 2671: 2663: 2661: 2659: 2655: 2647: 2645: 2643: 2639: 2635: 2631: 2630:economic rent 2627: 2626: 2621: 2617: 2613: 2609: 2604: 2600: 2592: 2588: 2581: 2575: 2568: 2563: 2561: 2560: 2551: 2549: 2547: 2546:Thomas Spence 2543: 2540:advocated by 2539: 2534: 2530: 2529: 2524: 2520: 2512: 2510: 2508: 2504: 2500: 2496: 2492: 2488: 2484: 2480: 2476: 2473:. Before the 2472: 2468: 2464: 2460: 2452: 2448: 2441: 2439: 2437: 2432: 2429: 2425: 2423: 2418: 2414: 2406: 2401: 2399: 2397: 2393: 2388: 2385: 2380: 2378: 2377:value capture 2370: 2365: 2358: 2356: 2348: 2344: 2338: 2335: 2331: 2325: 2324:" principle: 2323: 2320:in its 1967 " 2319: 2316: 2305: 2302: 2294: 2284: 2280: 2274: 2273: 2268:This section 2266: 2257: 2256: 2250: 2248: 2246: 2240: 2232: 2230: 2228: 2224: 2216: 2214: 2212: 2205: 2197: 2195: 2192: 2191:bank credit. 2189: 2188:tax incidence 2184: 2177: 2175: 2170: 2162: 2157: 2155: 2153: 2149: 2141: 2139: 2137: 2133: 2128: 2124: 2120: 2111: 2104: 2102: 2100: 2095: 2091: 2086: 2084: 2080: 2076: 2072: 2068: 2062: 2056: 2048: 2042: 2038: 2034: 2030: 2026: 2022: 2018: 2015: 2012: 2008: 2005: 2004: 2003: 1997: 1995: 1993: 1989: 1982:Tax incidence 1981: 1979: 1975: 1973: 1969: 1965: 1961: 1960:unused land. 1958: 1957:present value 1954: 1946: 1944: 1942: 1938: 1934: 1929: 1927: 1923: 1919: 1915: 1910: 1909:Fred Foldvary 1904: 1900: 1898: 1894: 1889: 1886: 1881: 1879: 1875: 1867: 1863: 1859: 1854: 1847: 1842: 1840: 1838: 1834: 1830: 1826: 1822: 1814: 1812: 1810: 1806: 1805:United States 1802: 1798: 1794: 1790: 1786: 1782: 1778: 1774: 1770: 1766: 1761: 1759: 1755: 1750: 1748: 1747:David Ricardo 1744: 1739: 1735: 1731: 1727: 1723: 1719: 1715: 1711: 1707: 1703: 1691: 1686: 1684: 1679: 1677: 1672: 1671: 1669: 1668: 1663: 1653: 1651: 1646: 1641: 1640: 1639: 1638: 1627: 1624: 1622: 1621:United States 1619: 1617: 1614: 1612: 1609: 1607: 1604: 1602: 1599: 1597: 1594: 1592: 1589: 1587: 1584: 1582: 1579: 1577: 1574: 1572: 1569: 1567: 1564: 1562: 1559: 1557: 1554: 1552: 1549: 1547: 1544: 1542: 1539: 1537: 1534: 1532: 1529: 1527: 1524: 1522: 1519: 1517: 1514: 1512: 1509: 1507: 1504: 1502: 1499: 1497: 1494: 1492: 1489: 1487: 1484: 1482: 1479: 1477: 1474: 1472: 1469: 1467: 1464: 1462: 1459: 1457: 1454: 1452: 1449: 1447: 1444: 1442: 1439: 1437: 1434: 1432: 1429: 1427: 1424: 1422: 1419: 1417: 1414: 1412: 1409: 1407: 1404: 1402: 1399: 1397: 1394: 1392: 1389: 1387: 1384: 1382: 1379: 1377: 1374: 1372: 1369: 1367: 1364: 1362: 1359: 1358: 1357: 1356: 1351: 1346: 1343: 1341: 1338: 1336: 1333: 1332: 1331: 1330: 1327:All Countries 1325: 1320: 1315: 1314: 1307: 1304: 1302: 1299: 1297: 1294: 1292: 1289: 1287: 1284: 1282: 1281:Tolerance tax 1279: 1277: 1274: 1272: 1269: 1267: 1264: 1262: 1259: 1257: 1254: 1252: 1249: 1247: 1244: 1243: 1240: 1235: 1234: 1222: 1219: 1216: 1213: 1210: 1207: 1204: 1201: 1198: 1195: 1194: 1193: 1192: 1187: 1182: 1179: 1177: 1174: 1172: 1169: 1167: 1164: 1162: 1159: 1157: 1154: 1153: 1152: 1151: 1146: 1138: 1137: 1130: 1127: 1125: 1122: 1120: 1117: 1115: 1112: 1110: 1107: 1103: 1100: 1098: 1095: 1094: 1093: 1090: 1088: 1085: 1083: 1080: 1079: 1076: 1071: 1070: 1063: 1060: 1058: 1055: 1053: 1050: 1048: 1045: 1043: 1040: 1038: 1035: 1033: 1030: 1028: 1025: 1023: 1020: 1018: 1015: 1013: 1010: 1007: 1002: 1000: 997: 995: 992: 990: 987: 986: 983: 982:International 978: 977: 970: 967: 965: 962: 960: 957: 955: 952: 950: 947: 943: 940: 938: 935: 933: 929: 926: 924: 921: 919: 916: 915: 914: 910: 907: 905: 902: 900: 897: 895: 892: 890: 887: 885: 884:Resource rent 882: 880: 877: 875: 872: 870: 867: 865: 862: 860: 857: 855: 852: 850: 847: 845: 842: 840: 837: 835: 832: 830: 827: 825: 822: 818: 815: 813: 810: 808: 805: 803: 800: 798: 795: 793: 790: 788: 785: 784: 783: 780: 776: 773: 771: 768: 766: 763: 761: 758: 756: 753: 751: 748: 746: 743: 742: 741: 738: 736: 733: 729: 726: 724: 721: 719: 716: 714: 711: 709: 706: 704: 701: 699: 696: 695: 694: 691: 687: 684: 683: 682: 681:Capital gains 679: 675: 672: 670: 667: 665: 662: 661: 660: 657: 655: 652: 650: 647: 645: 642: 640: 637: 636: 633: 628: 627: 616: 613: 611: 608: 606: 603: 601: 600:Panama Papers 598: 596: 593: 591: 588: 586: 583: 581: 578: 574: 571: 569: 568: 564: 563: 562: 559: 558: 557: 556: 551: 546: 543: 541: 538: 536: 533: 531: 528: 525: 522: 520: 517: 515: 512: 511: 510: 509: 504: 499: 496: 494: 491: 489: 486: 484: 481: 478: 475: 473: 470: 468: 467:Tax inversion 465: 464: 463: 462: 457: 452: 449: 447: 444: 442: 439: 437: 434: 432: 429: 427: 424: 422: 419: 415: 412: 411: 410: 409:Tax avoidance 407: 406: 405: 404: 399: 394: 393:Noncompliance 389: 388: 381: 378: 376: 373: 371: 370:Tax collector 368: 366: 363: 361: 358: 356: 353: 351: 350:Tax residence 348: 346: 343: 341: 338: 336: 333: 331: 328: 326: 323: 321: 320:Revenue stamp 318: 316: 313: 312: 309: 304: 303: 292: 289: 287: 284: 282: 279: 277: 274: 272: 269: 268: 267: 266: 261: 256: 253: 251: 248: 246: 243: 241: 238: 236: 235:Tax incidence 233: 231: 230:Excess burden 228: 226: 223: 222: 221: 220: 215: 210: 205: 204: 197: 194: 192: 189: 187: 184: 182: 179: 177: 174: 172: 169: 167: 164: 162: 159: 157: 156:Tax incentive 154: 152: 151:Tax advantage 149: 147: 144: 142: 139: 137: 134: 132: 129: 127: 124: 122: 119: 117: 114: 112: 111:Tax threshold 109: 105: 102: 101: 100: 97: 95: 92: 90: 87: 85: 82: 80: 77: 75: 72: 71: 68: 63: 62: 59: 58:fiscal policy 56:An aspect of 55: 54: 50: 46: 45: 42: 38: 34: 33: 30: 19: 8210: 8198: 8184: 8131:Land banking 8030:Land banking 8015:Buyer broker 7989:Rental value 7812:Conveyancing 7622:Saudi Arabia 7475:29 September 7473:. Retrieved 7469: 7445: 7441: 7414:. Retrieved 7410: 7386:. Retrieved 7357: 7345:. Retrieved 7313: 7309: 7297: 7280: 7274: 7268: 7256:. Retrieved 7244: 7240: 7231: 7223:the original 7213: 7205:The Scotsman 7204: 7194: 7183: 7172: 7146:Mark Ruskell 7142:Shiona Baird 7138:Robin Harper 7134:Mark Ballard 7124: 7116:the original 7111: 7102: 7094:the original 7089: 7080: 7072:the original 7067: 7058: 7048:25 September 7046:. Retrieved 7042:the original 7032: 7020:. Retrieved 7016:the original 7006: 6997:the original 6973: 6967: 6958: 6946:. Retrieved 6942:the original 6937: 6928: 6900: 6893: 6883:25 September 6881:. Retrieved 6877:the original 6867: 6857:25 September 6855:. Retrieved 6851:the original 6841: 6827: 6817:25 September 6815:. Retrieved 6805: 6793:. Retrieved 6783: 6756: 6720: 6714: 6700:. Retrieved 6696: 6686: 6674:. Retrieved 6662: 6658: 6649: 6637:. Retrieved 6632: 6622: 6610:. Retrieved 6606: 6597: 6589:the original 6579: 6567:. Retrieved 6562: 6553: 6538: 6527: 6515:. Retrieved 6501: 6489:. Retrieved 6485: 6481: 6471: 6459:. Retrieved 6448: 6436:. Retrieved 6429:the original 6420:Kelly, Roy. 6415: 6403:. Retrieved 6399: 6390: 6378:. Retrieved 6353:. Retrieved 6349:the original 6339: 6327:. Retrieved 6317: 6305:. Retrieved 6301:the original 6290: 6279:the original 6249:. Retrieved 6245: 6235: 6213:(5): 65–84. 6210: 6206: 6200: 6181: 6175: 6163:. Retrieved 6159:the original 6154: 6145: 6133:. Retrieved 6129:the original 6119: 6093:. Retrieved 6086:the original 6073: 6047:. Retrieved 6043: 6033: 6021:. Retrieved 6014:the original 6001: 5989:. Retrieved 5985: 5976: 5966:25 September 5964:. Retrieved 5960:the original 5956:"NSW.gov.au" 5950: 5933: 5929: 5919: 5907:. Retrieved 5897: 5887: 5881: 5869:. Retrieved 5859: 5839: 5832: 5815: 5809: 5797:. Retrieved 5793:the original 5788: 5779: 5769: 5762: 5754:the original 5744: 5732:. Retrieved 5728:the original 5723: 5714: 5687: 5681: 5669:. Retrieved 5664: 5655: 5643:. Retrieved 5636:the original 5627: 5615: 5603:. Retrieved 5599:the original 5589: 5575: 5563:. Retrieved 5559:the original 5548: 5536:. Retrieved 5532:the original 5527: 5518: 5499: 5495: 5485: 5465: 5455: 5443:. Retrieved 5439:the original 5428: 5416:. Retrieved 5405: 5394:, retrieved 5372: 5362: 5350:. Retrieved 5346:the original 5341: 5331: 5319:. Retrieved 5315:the original 5304: 5284: 5277: 5265:. Retrieved 5255: 5235: 5227:Durant, Will 5221: 5209:. Retrieved 5194: 5188: 5178: 5172: 5141: 5135: 5123:. Retrieved 5118: 5114: 5104: 5092:. Retrieved 5085:the original 5064: 5060: 5047: 5038: 5029: 5004: 5000: 4994: 4982: 4970:. Retrieved 4943: 4932: 4920:. Retrieved 4910: 4898:. Retrieved 4894:the original 4887: 4878: 4866:. Retrieved 4859:the original 4854: 4841: 4829:. Retrieved 4819: 4794: 4786: 4774:. Retrieved 4770:the original 4764: 4757: 4745:. Retrieved 4735: 4723:. Retrieved 4716:the original 4703: 4690: 4678:. Retrieved 4672: 4658: 4649: 4640: 4628:. Retrieved 4624:the original 4619: 4610: 4598:. Retrieved 4583: 4576: 4564:. Retrieved 4550: 4541: 4529:. Retrieved 4522:the original 4505: 4492: 4480:. Retrieved 4476:the original 4471: 4461: 4449:. Retrieved 4442:the original 4433: 4426: 4417: 4404: 4379: 4375: 4369: 4336: 4332: 4326: 4301: 4297: 4291: 4279:. Retrieved 4275:the original 4270: 4260: 4251: 4245: 4235: 4223:. Retrieved 4219:the original 4208: 4199: 4196:73 Tax Notes 4195: 4189: 4169: 4162: 4143: 4131: 4119:. Retrieved 4094:. Retrieved 4066:. Retrieved 4061: 4036:. Retrieved 4032:the original 4007:. Retrieved 4003: 3993: 3981:. Retrieved 3977:the original 3972: 3948: 3929: 3924: 3917: 3908: 3904: 3895: 3886: 3863: 3813: 3800: 3788:. Retrieved 3779: 3744:Windfall tax 3709:Rent-seeking 3699:Property Tax 3684:Pigovian tax 3649:registration 3457:Description 3445:Lowest rate 3432:EU countries 3417: 3413:adding to it 3408: 3384: 3368: 3355: 3351: 3332: 3324: 3321: 3313: 3293: 3290: 3285: 3277: 3262: 3254:Dreadnoughts 3243: 3223: 3207: 3196: 3182:property tax 3179: 3163: 3149:Pennsylvania 3145: 3134: 3119: 3111: 3091: 3082: 3063: 3055: 3043: 3034: 3026: 3003: 2987: 2975: 2955: 2948: 2896: 2893: 2871: 2865: 2851: 2840: 2835:Paul Krugman 2833: 2826: 2819: 2806:Lloyd George 2803: 2799:Arthur Pigou 2793: 2792:should have 2790:general rate 2789: 2785: 2780: 2751: 2734:Andy Burnham 2731: 2723:Labour Party 2720: 2709: 2706: 2667: 2651: 2633: 2623: 2619: 2608:Henry George 2606: 2599:Henry George 2591:Henry George 2582:Henry George 2565: 2557: 2555: 2526: 2523:Thomas Paine 2516: 2456: 2433: 2426: 2410: 2389: 2384:public works 2381: 2373: 2369:Henry George 2353: 2343:Pope Paul VI 2327: 2312: 2297: 2291:October 2024 2288: 2277:Please help 2269: 2242: 2220: 2211:urban sprawl 2207: 2193: 2185: 2181: 2172: 2145: 2116: 2087: 2064: 2040:financially. 2001: 1985: 1976: 1968:rent-seeking 1962: 1950: 1930: 1918:urban sprawl 1906: 1902: 1890: 1885:demand curve 1882: 1871: 1836: 1832: 1828: 1824: 1820: 1818: 1809:Pennsylvania 1762: 1754:Henry George 1751: 1722:improvements 1705: 1701: 1699: 1581:South Africa 1176:Joel Slemrod 858: 844:Hypothecated 812:Sugary drink 686:Expatriation 565: 483:Double Irish 446:Black market 291:Proportional 240:Laffer curve 225:Price effect 29: 8156:Urban decay 8010:Buyer agent 7832:Foreclosure 7827:Encumbrance 7700:Arable land 7612:Puerto Rico 7560:By location 7535:Real estate 7416:15 February 6795:25 November 6702:28 December 6635:(in German) 6612:13 February 6491:22 December 6165:22 December 5734:22 December 5671:22 December 5605:13 February 5565:13 February 5538:13 February 5445:23 December 5418:23 December 5396:28 December 4972:28 December 4922:13 February 4889:Seek Estate 4630:22 December 4600:13 February 4566:13 February 4451:16 December 3679:Physiocracy 3674:Optimal tax 3654:Law of rent 3645:Land tenure 3220:New Zealand 3088:South Korea 3017:New Kowloon 3015:(including 2758:Sun Yat-Sen 2467:agriculture 2459:physiocrats 2442:Physiocrats 2334:St. Ambrose 2223:tax evasion 2169:Speculation 2163:Speculation 2148:land titles 2136:abandonment 2127:Physiocrats 2123:tax revenue 2083:free market 2053:Compare to 2036:neighbours. 1953:ground rent 1815:Terminology 1803:), and the 1596:Switzerland 1561:Philippines 1536:New Zealand 1531:Netherlands 1171:Ronen Palan 909:User charge 728:Value-added 693:Consumption 605:Swiss Leaks 493:Single Malt 431:Tax shelter 421:Tax evasion 380:Tax farming 365:Tax shelter 281:Progressive 245:Optimal tax 146:Tax amnesty 141:Tax holiday 99:Tax bracket 84:Tax revenue 8228:Categories 8111:Green belt 7984:Remortgage 7768:Relocation 7567:Bangladesh 7388:16 January 7347:16 January 7177:IPP.org.nz 7166:Rob Gibson 7158:Rosie Kane 6709:conducted. 6639:5 November 6633:swr.online 6482:Land Lines 6135:26 October 4900:6 February 4776:15 October 4148:Adam Smith 3751:References 3739:Wealth tax 3724:Tax reform 3719:Single tax 2962:stamp duty 2932:Queensland 2883:See also: 2656:in Japan, 2634:grundskyld 2616:single tax 2487:single tax 2483:free trade 2463:economists 2413:crop yield 2407:Pre-modern 2392:tax burden 2237:See also: 2227:registered 2217:Collection 2158:Incentives 2119:single tax 2059:See also: 1992:tax burden 1972:recessions 1914:inner city 1848:Efficiency 1743:Adam Smith 1738:tax burden 1720:and other 1506:Kazakhstan 1391:Bangladesh 1386:Azerbaijan 1319:By country 1276:Temple tax 1246:Church tax 1129:ATA Carnet 1114:Free trade 1109:Tariff war 1037:Tax treaty 918:Congestion 859:Land value 750:Eco-tariff 718:Television 674:Solidarity 654:Ad valorem 514:Tax havens 345:Tax shield 340:Tax refund 308:Collection 286:Regressive 161:Tax reform 8239:Tax terms 8096:Filtering 8086:Companies 8005:Appraiser 7886:Severance 7582:Indonesia 7448:(2): 261. 7382:"Maamaks" 7322:0023-7574 7289:0023-7574 7258:20 August 7253:0023-7574 6948:21 August 6920:670184437 6676:20 August 6671:0023-7574 6227:1536-7150 5871:20 August 5799:20 August 5164:975222670 5146:Routledge 5125:7 January 5094:7 January 5067:: 63–92. 5035:"Poverty" 5021:154860270 4915:Paul VI. 4795:Economics 4712:0253-7494 4518:1442-8636 4396:232212658 4361:154577372 4318:232211606 3888:landlords 3729:Tax shift 3392:Tax rates 3356:In 2009, 3079:Singapore 3066:President 3000:Hong Kong 2944:$ 332,000 2940:$ 350,000 2936:$ 600,000 2928:$ 350,000 2924:$ 350,000 2907:$ 300,000 2890:Australia 2422:Apastamba 2283:talk page 2178:Incidence 2090:gradients 2075:assessors 2069:opinion, 1789:Australia 1781:Singapore 1773:Lithuania 1714:buildings 1586:Sri Lanka 1551:Palestine 1511:Lithuania 1476:Indonesia 1461:Hong Kong 1381:Australia 1371:Argentina 1239:Religious 1027:Spahn tax 1022:Tobin tax 874:Pigouvian 792:Cigarette 765:Severance 698:Departure 506:Locations 459:Corporate 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