Assessing the Theory and Practice of Land Value Taxation

By Richard F. Dye and Richard W. England

Through an examination of more than 30 countries and several U.S. municipalities that have implemented a land value tax as an alternative to the traditional property tax, this reports helps officials create better tax reform packages for their jurisdictions. The report's recommendations include using best assessing practices, adding a tax credit feature in communities where land-rich but income-poor citizens might suffer from land value taxation, and phasing in dual tax rates over several years.

• Format: Paperback
• Language: English
• ISBN: 1558442049
• ISBN13: 9781558442047
• Release Date: February 2010
• Publisher: Lincoln Institute of Land Policy
• Length: 32 Pages
• Weight: 0.45 lbs.
• Dimensions: 0.4" x 8.2" x 10.8"
• Age Range: 18 years and up