Land Value Taxation : Theory, Evidence, and Practice.
- 1st ed.
- 1 online resource (244 pages)
Intro -- CONTENTS -- ILLUSTRATIONS -- FOREWORD -- 1 The Principles and Promises of Land Value Taxation -- 2 The U.S. Experience -- 3 International Experience -- 4 The Simple Analytics of Land Value Taxation -- 5 Fairness and Distributional Issues -- 6 A Review of the Evidence -- 7 The Legal Framework in the United States -- 8 The Assessment Requirements for a Separate Tax on Land -- 9 The Political Economy of Land Value Taxation -- REFERENCES -- CONTRIBUTORS -- INDEX.
This book, intended for the general reader curious about land and its taxation, bringstogether 12 leading scholars and practitioners to share their views on the theories andpractice of land value taxation.