Land Value Taxation

Land Value Taxation PDF Author: Richard F. Dye
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 252

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Book Description
"Provides historical, economic, political and legal perspectives for understanding the many issues surrounding land taxation." - cover.

Strong Towns

Strong Towns PDF Author: Charles L. Marohn, Jr.
Publisher: John Wiley & Sons
ISBN: 1119564816
Category : Business & Economics
Languages : en
Pages : 262

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Book Description
A new way forward for sustainable quality of life in cities of all sizes Strong Towns: A Bottom-Up Revolution to Build American Prosperity is a book of forward-thinking ideas that breaks with modern wisdom to present a new vision of urban development in the United States. Presenting the foundational ideas of the Strong Towns movement he co-founded, Charles Marohn explains why cities of all sizes continue to struggle to meet their basic needs, and reveals the new paradigm that can solve this longstanding problem. Inside, you’ll learn why inducing growth and development has been the conventional response to urban financial struggles—and why it just doesn’t work. New development and high-risk investing don’t generate enough wealth to support itself, and cities continue to struggle. Read this book to find out how cities large and small can focus on bottom-up investments to minimize risk and maximize their ability to strengthen the community financially and improve citizens’ quality of life. Develop in-depth knowledge of the underlying logic behind the “traditional” search for never-ending urban growth Learn practical solutions for ameliorating financial struggles through low-risk investment and a grassroots focus Gain insights and tools that can stop the vicious cycle of budget shortfalls and unexpected downturns Become a part of the Strong Towns revolution by shifting the focus away from top-down growth toward rebuilding American prosperity Strong Towns acknowledges that there is a problem with the American approach to growth and shows community leaders a new way forward. The Strong Towns response is a revolution in how we assemble the places we live.

Assessing the Theory and Practice of Land Value Taxation

Assessing the Theory and Practice of Land Value Taxation PDF Author: Richard F. Dye
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442047
Category : Political Science
Languages : en
Pages : 32

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Book Description
The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.

Land Value Taxation

Land Value Taxation PDF Author: Dick Netzer
Publisher:
ISBN: 9781558441330
Category : Impôt unique - Congrès
Languages : en
Pages : 0

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Book Description
Based on a conference held in Tempe, Ariz, in Jan. 1998, and sponsored by the Institute.

Progress and poverty

Progress and poverty PDF Author: Henry George
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 424

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Book Description


Land-Value Taxation

Land-Value Taxation PDF Author: K.C. Wenzer
Publisher: Routledge
ISBN: 1315501554
Category : Business & Economics
Languages : en
Pages : 263

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Book Description
A distinguished interdisciplinary group of scholars examines the merits and shortcomings of Land-Value taxation, and how it compares and contrasts with the conventional property tax. The latter is shown as deterring enterprise to the detriment of employment and as pushing up the cost of improving property with inflationary consequences. The former, with evidence from places where it is already in use, is shown to encourage optimum land use, foster employment, and prevent urban sprawl.

Time for Land Value Tax?

Time for Land Value Tax? PDF Author: Dominic Maxwell
Publisher: Institute for Public Policy Research
ISBN: 9781860302909
Category : Business & Economics
Languages : en
Pages : 76

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Book Description
There is a growing consensus that property taxation needs reform . . . Land Value Taxation could help in the reforms of Council Tax, local government finance, planning and housebuilding, as well as promoting macroeconomic stability. Introducing any changes will require long-term planning, detailed economic and distributional analysis - and, above all, political courage. But, with vision and patience, a consensus is possible. Now is the time to seek it.Time for Land Value Tax? brings together leading economists and political theorists to explore the case for and against land value taxation.

Land and Taxation

Land and Taxation PDF Author: Nicolaus Tideman
Publisher: Georgist Paradigm
ISBN:
Category : Business & Economics
Languages : en
Pages : 190

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Book Description
Economists know the secret of prosperity - the optimum conditions for private enterprise are achieved when taxes on the earned incomes of labour and capital are abolished. This complements the fairest and most efficient way to finance the public sector out of unearned income from land.

Site Value Taxation

Site Value Taxation PDF Author: Janice M. Baldwin
Publisher:
ISBN:
Category : Land value taxation
Languages : en
Pages : 34

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Book Description


Land Values

Land Values PDF Author:
Publisher:
ISBN:
Category : Free trade
Languages : en
Pages : 542

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Book Description