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class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_incidence"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Tax incidence</span> </div> </a> <ul id="toc-Tax_incidence-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Practical_issues" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Practical_issues"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Practical issues</span> </div> </a> <button aria-controls="toc-Practical_issues-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Practical issues subsection</span> </button> <ul id="toc-Practical_issues-sublist" class="vector-toc-list"> <li id="toc-Assessment/appraisal" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Assessment/appraisal"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Assessment/appraisal</span> </div> </a> <ul id="toc-Assessment/appraisal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Revenue" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Revenue"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Revenue</span> </div> </a> <ul id="toc-Revenue-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-LVT_Impracticalities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#LVT_Impracticalities"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>LVT Impracticalities</span> </div> </a> <ul id="toc-LVT_Impracticalities-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Incentives" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Incentives"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Incentives</span> </div> </a> <button aria-controls="toc-Incentives-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Incentives subsection</span> </button> <ul id="toc-Incentives-sublist" class="vector-toc-list"> <li id="toc-Speculation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Speculation"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Speculation</span> </div> </a> <ul id="toc-Speculation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Incidence" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Incidence"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Incidence</span> </div> </a> <ul id="toc-Incidence-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Land_use" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Land_use"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Land use</span> </div> </a> <ul id="toc-Land_use-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Collection" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Collection"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.4</span> <span>Collection</span> </div> </a> <ul id="toc-Collection-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Ethics" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Ethics"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Ethics</span> </div> </a> <ul id="toc-Ethics-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-History" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#History"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>History</span> </div> </a> <button aria-controls="toc-History-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle History subsection</span> </button> <ul id="toc-History-sublist" class="vector-toc-list"> <li id="toc-Pre-modern" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Pre-modern"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>Pre-modern</span> </div> </a> <ul id="toc-Pre-modern-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Physiocrats" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Physiocrats"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Physiocrats</span> </div> </a> <ul id="toc-Physiocrats-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Radical_Movement" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Radical_Movement"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>Radical Movement</span> </div> </a> <ul id="toc-Radical_Movement-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Classical_economists" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Classical_economists"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.4</span> <span>Classical economists</span> </div> </a> <ul id="toc-Classical_economists-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Henry_George" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Henry_George"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5</span> <span>Henry George</span> </div> </a> <ul id="toc-Henry_George-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Meiji_Restoration" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Meiji_Restoration"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6</span> <span>Meiji Restoration</span> </div> </a> <ul id="toc-Meiji_Restoration-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Liberal_and_Labour_Parties_in_the_United_Kingdom" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Liberal_and_Labour_Parties_in_the_United_Kingdom"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.7</span> <span>Liberal and Labour Parties in the United Kingdom</span> </div> </a> <ul id="toc-Liberal_and_Labour_Parties_in_the_United_Kingdom-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Republic_of_China" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Republic_of_China"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.8</span> <span>Republic of China</span> </div> </a> <ul id="toc-Republic_of_China-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Economists'_perspectives" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Economists'_perspectives"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.9</span> <span>Economists' perspectives</span> </div> </a> <ul id="toc-Economists'_perspectives-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Early_neoclassicists" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Early_neoclassicists"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.10</span> <span>Early neoclassicists</span> </div> </a> <ul id="toc-Early_neoclassicists-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Nobel_laureates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Nobel_laureates"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.11</span> <span>Nobel laureates</span> </div> </a> <ul id="toc-Nobel_laureates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Other_economists" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Other_economists"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.12</span> <span>Other economists</span> </div> </a> <ul id="toc-Other_economists-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Implementation" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Implementation"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Implementation</span> </div> </a> <button aria-controls="toc-Implementation-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Implementation subsection</span> </button> <ul id="toc-Implementation-sublist" class="vector-toc-list"> <li id="toc-Australia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Australia"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.1</span> <span>Australia</span> </div> </a> <ul id="toc-Australia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Belgium" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Belgium"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2</span> <span>Belgium</span> </div> </a> <ul id="toc-Belgium-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Canada" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Canada"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.3</span> <span>Canada</span> </div> </a> <ul id="toc-Canada-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Estonia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Estonia"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.4</span> <span>Estonia</span> </div> </a> <ul id="toc-Estonia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Germany" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Germany"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.5</span> <span>Germany</span> </div> </a> <ul id="toc-Germany-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Hong_Kong" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Hong_Kong"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.6</span> <span>Hong Kong</span> </div> </a> <ul id="toc-Hong_Kong-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Hungary" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Hungary"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.7</span> <span>Hungary</span> </div> </a> <ul id="toc-Hungary-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Kenya" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Kenya"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.8</span> <span>Kenya</span> </div> </a> <ul id="toc-Kenya-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Mexico" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Mexico"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.9</span> <span>Mexico</span> </div> </a> <ul id="toc-Mexico-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Namibia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Namibia"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.10</span> <span>Namibia</span> </div> </a> <ul id="toc-Namibia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Russia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Russia"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.11</span> <span>Russia</span> </div> </a> <ul id="toc-Russia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Singapore" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Singapore"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.12</span> <span>Singapore</span> </div> </a> <ul id="toc-Singapore-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-South_Korea" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#South_Korea"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.13</span> <span>South Korea</span> </div> </a> <ul id="toc-South_Korea-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Spain" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Spain"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.14</span> <span>Spain</span> </div> </a> <ul id="toc-Spain-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Taiwan" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Taiwan"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.15</span> <span>Taiwan</span> </div> </a> <ul id="toc-Taiwan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Thailand" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Thailand"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.16</span> <span>Thailand</span> </div> </a> <ul id="toc-Thailand-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.17</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Zimbabwe" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Zimbabwe"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.18</span> <span>Zimbabwe</span> </div> </a> <ul id="toc-Zimbabwe-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Countries_with_active_discussion" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Countries_with_active_discussion"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.19</span> <span>Countries with active discussion</span> </div> </a> <ul id="toc-Countries_with_active_discussion-sublist" class="vector-toc-list"> <li id="toc-China" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#China"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.19.1</span> <span>China</span> </div> </a> <ul id="toc-China-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ireland" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Ireland"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.19.2</span> <span>Ireland</span> </div> </a> <ul id="toc-Ireland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-New_Zealand" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#New_Zealand"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.19.3</span> <span>New Zealand</span> </div> </a> <ul id="toc-New_Zealand-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Kingdom" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#United_Kingdom"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.19.4</span> <span>United Kingdom</span> </div> </a> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> <li id="toc-Scotland" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Scotland"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.19.4.1</span> <span>Scotland</span> </div> </a> <ul id="toc-Scotland-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Tax_rates" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Tax_rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Tax rates</span> </div> </a> <button aria-controls="toc-Tax_rates-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Tax rates subsection</span> </button> <ul id="toc-Tax_rates-sublist" class="vector-toc-list"> <li id="toc-EU_countries" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#EU_countries"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.1</span> <span>EU countries</span> </div> </a> <ul id="toc-EU_countries-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>References</span> </div> </a> <button aria-controls="toc-References-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle References subsection</span> </button> <ul id="toc-References-sublist" class="vector-toc-list"> <li id="toc-Notes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Notes"> <div class="vector-toc-text"> <span class="vector-toc-numb">10.1</span> <span>Notes</span> </div> </a> <ul id="toc-Notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sources" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sources"> <div class="vector-toc-text"> <span class="vector-toc-numb">10.2</span> <span>Sources</span> </div> </a> <ul id="toc-Sources-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_sources" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_sources"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>External sources</span> </div> </a> <ul id="toc-External_sources-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> 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class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Torpaq_vergisi" title="Torpaq vergisi – Azerbaijani" lang="az" hreflang="az" data-title="Torpaq vergisi" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D0%95%D1%80_%D2%BB%D0%B0%D0%BB%D1%8B%D0%BC%D1%8B" title="Ер һалымы – Bashkir" lang="ba" hreflang="ba" data-title="Ер һалымы" data-language-autonym="Башҡортса" data-language-local-name="Bashkir" class="interlanguage-link-target"><span>Башҡортса</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Da%C5%88_z_hodnoty_pozemku" title="Daň z hodnoty pozemku – Czech" lang="cs" hreflang="cs" data-title="Daň z hodnoty pozemku" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Treth_gwerth_tir" title="Treth gwerth tir – Welsh" lang="cy" hreflang="cy" data-title="Treth gwerth tir" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Grundskyld" title="Grundskyld – Danish" lang="da" hreflang="da" data-title="Grundskyld" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Bodenwertsteuer" title="Bodenwertsteuer – German" lang="de" hreflang="de" data-title="Bodenwertsteuer" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Maamaks" title="Maamaks – Estonian" lang="et" hreflang="et" data-title="Maamaks" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto_sobre_el_valor_de_la_tierra" title="Impuesto sobre el valor de la tierra – Spanish" lang="es" hreflang="es" data-title="Impuesto sobre el valor de la tierra" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA_%D8%A8%D8%B1_%D8%A7%D8%B1%D8%B2%D8%B4_%D8%B2%D9%85%DB%8C%D9%86" title="مالیات بر ارزش زمین – Persian" lang="fa" hreflang="fa" data-title="مالیات بر ارزش زمین" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Imp%C3%B4t_sur_la_terre" title="Impôt sur la terre – French" lang="fr" hreflang="fr" data-title="Impôt sur la terre" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%ED%86%A0%EC%A7%80%EA%B0%80%EC%B9%98%EC%84%B8" title="토지가치세 – Korean" lang="ko" hreflang="ko" data-title="토지가치세" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%B8%D5%B2%D5%AB_%D5%B0%D5%A1%D6%80%D5%AF" title="Հողի հարկ – Armenian" lang="hy" hreflang="hy" data-title="Հողի հարկ" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak_bumi_dan_bangunan" title="Pajak bumi dan bangunan – Indonesian" lang="id" hreflang="id" data-title="Pajak bumi dan bangunan" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Imposta_sul_valore_fondiario" title="Imposta sul valore fondiario – Italian" lang="it" hreflang="it" data-title="Imposta sul valore fondiario" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%96%D0%B5%D1%80_%D1%81%D0%B0%D0%BB%D1%8B%D2%93%D1%8B" title="Жер салығы – Kazakh" lang="kk" hreflang="kk" data-title="Жер салығы" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Telek%C3%A9rt%C3%A9kad%C3%B3" title="Telekértékadó – Hungarian" lang="hu" hreflang="hu" data-title="Telekértékadó" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-min mw-list-item"><a href="https://min.wikipedia.org/wiki/Pajak_bumi_jo_bangunan" title="Pajak bumi jo bangunan – Minangkabau" lang="min" hreflang="min" data-title="Pajak bumi jo bangunan" data-language-autonym="Minangkabau" data-language-local-name="Minangkabau" class="interlanguage-link-target"><span>Minangkabau</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Grondwaardebelasting" title="Grondwaardebelasting – Dutch" lang="nl" hreflang="nl" data-title="Grondwaardebelasting" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E5%9C%B0%E4%BE%A1%E7%A8%8E" title="地価税 – Japanese" lang="ja" hreflang="ja" data-title="地価税" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek_od_warto%C5%9Bci_gruntu" title="Podatek od wartości gruntu – Polish" lang="pl" hreflang="pl" data-title="Podatek od wartości gruntu" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Imposto_sobre_valor_da_terra" title="Imposto sobre valor da terra – Portuguese" lang="pt" hreflang="pt" data-title="Imposto sobre valor da terra" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Impozitul_pe_teren" title="Impozitul pe teren – Romanian" lang="ro" hreflang="ro" data-title="Impozitul pe teren" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%97%D0%B5%D0%BC%D0%B5%D0%BB%D1%8C%D0%BD%D1%8B%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3" title="Земельный налог – Russian" lang="ru" hreflang="ru" data-title="Земельный налог" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Land_value_tax" title="Land value tax – Simple English" lang="en-simple" hreflang="en-simple" data-title="Land value tax" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Da%C5%88_z_hodnoty_p%C3%B4dy" title="Daň z hodnoty pôdy – Slovak" lang="sk" hreflang="sk" data-title="Daň z hodnoty pôdy" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Markv%C3%A4rdesavgift" title="Markvärdesavgift – Swedish" lang="sv" hreflang="sv" data-title="Markvärdesavgift" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%90%D0%BD%D0%B4%D0%BE%D0%B7%D0%B8_%D0%B7%D0%B0%D0%BC%D0%B8%D0%BD" title="Андози замин – Tajik" lang="tg" hreflang="tg" data-title="Андози замин" data-language-autonym="Тоҷикӣ" data-language-local-name="Tajik" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Arazi_de%C4%9Feri_vergisi" title="Arazi değeri vergisi – Turkish" lang="tr" hreflang="tr" data-title="Arazi değeri vergisi" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%97%D0%B5%D0%BC%D0%B5%D0%BB%D1%8C%D0%BD%D0%B8%D0%B9_%D0%BF%D0%BE%D0%B4%D0%B0%D1%82%D0%BE%D0%BA" title="Земельний податок – Ukrainian" lang="uk" hreflang="uk" data-title="Земельний податок" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E5%9C%B0%E5%83%B9%E7%A8%85" title="地價稅 – Chinese" lang="zh" hreflang="zh" data-title="地價稅" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit 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href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Legal <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS) <ul><li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a> <ul><li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li></ul></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Tax deduction</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Tax exemption</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Taxpayer groups</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li> <li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li> <li><a href="/wiki/Tax_patent" title="Tax patent">Tax patent</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Illegal <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Tax_exile" title="Tax exile">Tax exile</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a class="mw-selflink selflink">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a> <ul><li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li></ul></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" class="mw-redirect" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" class="mw-redirect" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>A <b>land value tax</b> (<b>LVT</b>) is a levy on the value of <a href="/wiki/Land_(economics)" title="Land (economics)">land</a> without regard to <a href="/wiki/Buildings" class="mw-redirect" title="Buildings">buildings</a>, <a href="/wiki/Personal_property" title="Personal property">personal property</a> and other <a href="/wiki/Land_improvement" class="mw-redirect" title="Land improvement">improvements</a> upon it.<sup id="cite_ref-Webb_1-0" class="reference"><a href="#cite_note-Webb-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Some economists favor LVT, arguing it does not cause <a href="/wiki/Economic_efficiency" title="Economic efficiency">economic inefficiency</a>, and helps reduce <a href="/wiki/Economic_inequality" title="Economic inequality">economic inequality</a>.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> A land value tax is a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a>, in that the <a href="/wiki/Tax_burden" class="mw-redirect" title="Tax burden">tax burden</a> falls on land owners, because land ownership is correlated with wealth and income.<sup id="cite_ref-reforms_3-0" class="reference"><a href="#cite_note-reforms-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-World_Bank_4-0" class="reference"><a href="#cite_note-World_Bank-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-Webb_1-1" class="reference"><a href="#cite_note-Webb-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Wealth_of_Nations_5:2_6-0" class="reference"><a href="#cite_note-Wealth_of_Nations_5:2-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> Economists since <a href="/wiki/Adam_Smith" title="Adam Smith">Adam Smith</a> and <a href="/wiki/David_Ricardo" title="David Ricardo">David Ricardo</a> have advocated this tax because it does not hurt economic activity, and encourages development without subsidies. </p><p>LVT is associated with <a href="/wiki/Henry_George" title="Henry George">Henry George</a>, whose ideology became known as <a href="/wiki/Georgism" title="Georgism">Georgism</a>. 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.<sup id="cite_ref-George_1879_7-0" class="reference"><a href="#cite_note-George_1879-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p>A low-rate land value tax is currently implemented throughout <a href="/wiki/Denmark" title="Denmark">Denmark</a>,<sup id="cite_ref-kjk_8-0" class="reference"><a href="#cite_note-kjk-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Taxation_in_Estonia" title="Taxation in Estonia">Estonia</a>, <a href="/wiki/Lithuania" title="Lithuania">Lithuania</a>,<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a>,<sup id="cite_ref-:2_10-0" class="reference"><a href="#cite_note-:2-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Singapore" title="Singapore">Singapore</a>,<sup id="cite_ref-:0_11-0" class="reference"><a href="#cite_note-:0-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> and <a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a>;<sup id="cite_ref-:1_12-0" class="reference"><a href="#cite_note-:1-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> it has also been applied to lesser extents in parts of <a href="/wiki/Taxation_in_Australia#Property_taxes" title="Taxation in Australia">Australia</a>, <a href="/wiki/Germany" title="Germany">Germany</a>, <a href="/wiki/Mexico" title="Mexico">Mexico</a> (<a href="/wiki/Mexicali" title="Mexicali">Mexicali</a>), and the <a href="/wiki/United_States" title="United States">United States</a> (e.g., <a href="/wiki/Pennsylvania" title="Pennsylvania">Pennsylvania</a><sup id="cite_ref-:3_13-0" class="reference"><a href="#cite_note-:3-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup>). </p> <style data-mw-deduplicate="TemplateStyles:r886046785">.mw-parser-output .toclimit-2 .toclevel-1 ul,.mw-parser-output .toclimit-3 .toclevel-2 ul,.mw-parser-output .toclimit-4 .toclevel-3 ul,.mw-parser-output .toclimit-5 .toclevel-4 ul,.mw-parser-output .toclimit-6 .toclevel-5 ul,.mw-parser-output .toclimit-7 .toclevel-6 ul{display:none}</style><div class="toclimit-3"><meta property="mw:PageProp/toc" /></div> <div class="mw-heading mw-heading2"><h2 id="Terminology">Terminology</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=1" title="Edit section: Terminology"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>It is also known as a <b>location value tax</b>, a <b>point valuation tax</b>, a <b>site valuation tax</b>, <b>split rate tax</b>, or a <b>site-value rating</b>. </p> <div class="mw-heading mw-heading2"><h2 id="Economic_properties">Economic properties</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=2" title="Edit section: Economic properties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Efficiency">Efficiency</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=3" title="Edit section: Efficiency"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Perfectly_inelastic_supply.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/en/thumb/6/69/Perfectly_inelastic_supply.svg/260px-Perfectly_inelastic_supply.svg.png" decoding="async" width="260" height="260" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/6/69/Perfectly_inelastic_supply.svg/390px-Perfectly_inelastic_supply.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/6/69/Perfectly_inelastic_supply.svg/520px-Perfectly_inelastic_supply.svg.png 2x" data-file-width="350" data-file-height="350" /></a><figcaption>A <a href="/wiki/Supply_and_demand" title="Supply and demand">supply and demand</a> diagram showing the effects of land value taxation. As the supply of land is fixed, the <a href="/wiki/Tax_incidence" title="Tax incidence">burden</a> of the tax falls entirely on the landowner. There is no change in the rental price and quantity transacted, and no <a href="/wiki/Deadweight_loss" title="Deadweight loss">deadweight loss</a>.</figcaption></figure> <p>Most taxes distort economic decisions and discourage beneficial economic activity.<sup id="cite_ref-FOOTNOTECoughlan1999263–4_14-0" class="reference"><a href="#cite_note-FOOTNOTECoughlan1999263–4-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> For example, <a href="/wiki/Property_tax" title="Property tax">property taxes</a> 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 <a href="/wiki/Elasticity_(economics)" title="Elasticity (economics)">essentially fixed</a>, 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.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><p>The land's occupants benefit from improvements surrounding a site. Such improvements shift tenants' aggregate <a href="/wiki/Demand_curve" title="Demand curve">demand curve</a> 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. </p><p> LVT is said to be justified for economic reasons because it does not deter production, distort markets, or otherwise create <a href="/wiki/Deadweight_loss" title="Deadweight loss">deadweight loss</a>. Land value tax can even have negative deadweight loss (social benefits), particularly when land use improves.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> Economist <a href="/wiki/William_Vickrey" title="William Vickrey">William Vickrey</a> believed that: <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style></p><blockquote class="templatequote"><p>"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."<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>LVT's efficiency has been observed in practice.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Fred_Foldvary" title="Fred Foldvary">Fred Foldvary</a> 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 <a href="/wiki/Inner_city" title="Inner city">inner city</a> areas because improvements don't cause tax increases. This in turn reduces the incentive to build on remote sites and so reduces <a href="/wiki/Urban_sprawl" title="Urban sprawl">urban sprawl</a>.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> For example, <a href="/wiki/Harrisburg,_Pennsylvania" title="Harrisburg, Pennsylvania">Harrisburg, Pennsylvania</a>'s LVT has operated since 1975. This policy was credited by mayor <a href="/wiki/Stephen_R._Reed" title="Stephen R. Reed">Stephen R. Reed</a> with reducing the number of vacant downtown structures from around 4,200 in 1982 to fewer than 500.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p><p>LVT is arguably an <a href="/wiki/Ecotax" class="mw-redirect" title="Ecotax">ecotax</a> because it discourages the waste of prime locations, which are a finite resource.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> Many <a href="/wiki/Urban_planners" class="mw-redirect" title="Urban planners">urban planners</a> claim that LVT is an effective method to promote <a href="/wiki/Transit-oriented_development" title="Transit-oriented development">transit-oriented development</a>.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Real_estate_values">Real estate values</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=4" title="Edit section: Real estate values"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The value of land reflects the value it can provide over time. This value can be measured by the <a href="/wiki/Ground_rent" title="Ground rent">ground rent</a> that a piece of land receives on the market. The <a href="/wiki/Present_value" title="Present value">present value</a> 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.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (September 2023)">citation needed</span></a></i>]</sup> The rent charged for land may also decrease as a result of efficiency gains if speculators stop hoarding unused land.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (September 2023)">citation needed</span></a></i>]</sup> </p><p><a href="/wiki/Real_estate_bubble" class="mw-redirect" title="Real estate bubble">Real estate bubbles</a> direct savings towards <a href="/wiki/Rent-seeking" title="Rent-seeking">rent-seeking</a> activities rather than other investments and can contribute to <a href="/wiki/Recession" title="Recession">recessions</a>. Advocates claim that LVT reduces the speculative element in land pricing, thereby leaving more money for productive capital investment.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p><p>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 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.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Tax_incidence">Tax incidence</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=5" title="Edit section: Tax incidence"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A land value tax has <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> 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 <a href="/wiki/Tax_burden" class="mw-redirect" title="Tax burden">tax burden</a> cannot be passed on as higher rents or lower wages to tenants, consumers, or workers.<sup id="cite_ref-reforms_3-1" class="reference"><a href="#cite_note-reforms-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-World_Bank_4-1" class="reference"><a href="#cite_note-World_Bank-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Practical_issues">Practical issues</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=6" title="Edit section: Practical issues"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Several practical issues complicate LVT implementation. Most notably, it must be: </p> <ul><li>calculated accurately and fairly (and fairness is always subjective)</li> <li>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 <a href="/wiki/Israeli_land_and_property_laws#Absentees'_Property_Laws" title="Israeli land and property laws">Israel's Absentees' Property Laws</a>)</li> <li>billed to the correct person or business entity</li> <li>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 LVT.</li> <li>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 higher.</li> <li>Effect on Planning 1: Whereas in a conceptual world LVT drives efficient use of land, extant <a href="/wiki/Planning_permission" title="Planning permission">planning</a> 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 benefit.</li> <li>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 neighbours.</li> <li>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 financially.</li> <li>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 underdevelopment.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Assessment/appraisal"><span id="Assessment.2Fappraisal"></span>Assessment/appraisal</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=7" title="Edit section: Assessment/appraisal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Compare to <a href="/wiki/Real_estate_appraisal" title="Real estate appraisal">Real estate appraisal</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Land_(economics)" title="Land (economics)">Land (economics)</a></div> <p>Levying an LVT requires an assessment and a title register. In a 1796 <a href="/wiki/Supreme_Court_of_the_United_States" title="Supreme Court of the United States">United States Supreme Court</a> opinion, <a href="/wiki/William_Paterson_(judge)" title="William Paterson (judge)">Justice William Paterson</a> said that leaving the valuation process up to <a href="/wiki/Assessor_(property)" class="mw-redirect" title="Assessor (property)">assessors</a> would cause bureaucratic complexities, as well as non-uniform procedures.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Murray_Rothbard" title="Murray Rothbard">Murray Rothbard</a> later raised similar concerns, claiming that no government can fairly assess value, which can only be determined by a <a href="/wiki/Free_market" title="Free market">free market</a>.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p>Compared to modern property tax assessments, land valuations involve fewer variables and have smoother <a href="/wiki/Gradient" title="Gradient">gradients</a> 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, <a href="/wiki/Multivariate_analysis" class="mw-redirect" title="Multivariate analysis">multivariate analysis</a> was introduced as an assessment tool.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> 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 values. The data is then collated in a database,<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> "smoothed" and mapped using a <a href="/wiki/Geographic_information_system" title="Geographic information system">geographic information system</a> (GIS). Thus, even if the initial valuation is difficult, once the system is in use, successive valuations become easier. </p> <div class="mw-heading mw-heading3"><h3 id="Revenue">Revenue</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=8" title="Edit section: Revenue"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Maximum_taxation_with_perfectly_inelastic_supply.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/en/thumb/e/e9/Maximum_taxation_with_perfectly_inelastic_supply.svg/260px-Maximum_taxation_with_perfectly_inelastic_supply.svg.png" decoding="async" width="260" height="260" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/e/e9/Maximum_taxation_with_perfectly_inelastic_supply.svg/390px-Maximum_taxation_with_perfectly_inelastic_supply.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/e/e9/Maximum_taxation_with_perfectly_inelastic_supply.svg/520px-Maximum_taxation_with_perfectly_inelastic_supply.svg.png 2x" data-file-width="350" data-file-height="350" /></a><figcaption>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.</figcaption></figure><p> In the context of LVT as a <a href="/wiki/Single_tax" title="Single tax">single tax</a> (replacing all other taxes), some have argued that LVT alone cannot raise enough <a href="/wiki/Tax_revenue" title="Tax revenue">tax revenue</a>.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> However, the presence of other taxes can reduce land values and hence the revenue that can be raised from them. The <a href="/wiki/Physiocrats" class="mw-redirect" title="Physiocrats">Physiocrats</a> 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 <a href="/wiki/Economic_surplus" title="Economic surplus">surplus</a> (the full land rent for that time period) would result in land <a href="/wiki/Abandonment_(legal)" title="Abandonment (legal)">abandonment</a>.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p><div class="mw-heading mw-heading3"><h3 id="LVT_Impracticalities">LVT Impracticalities</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=9" title="Edit section: LVT Impracticalities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In some countries, LVT is impractical because of uncertainty regarding <a href="/wiki/Land_titles" class="mw-redirect" title="Land titles">land titles</a> and <a href="/wiki/Land_ownership_and_tenure" class="mw-redirect" title="Land ownership and tenure">tenure</a>. 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.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> In African countries with imperfect land registration, boundaries may be poorly surveyed, and the owner can be unknown.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Incentives">Incentives</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=10" title="Edit section: Incentives"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Speculation">Speculation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=11" title="Edit section: Speculation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Speculation" title="Speculation">Speculation</a></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Baul%C3%BCcke_in_K%C3%B6ln-Weidenpesch_(9506).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Baul%C3%BCcke_in_K%C3%B6ln-Weidenpesch_%289506%29.jpg/220px-Baul%C3%BCcke_in_K%C3%B6ln-Weidenpesch_%289506%29.jpg" decoding="async" width="220" height="142" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Baul%C3%BCcke_in_K%C3%B6ln-Weidenpesch_%289506%29.jpg/330px-Baul%C3%BCcke_in_K%C3%B6ln-Weidenpesch_%289506%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/00/Baul%C3%BCcke_in_K%C3%B6ln-Weidenpesch_%289506%29.jpg/440px-Baul%C3%BCcke_in_K%C3%B6ln-Weidenpesch_%289506%29.jpg 2x" data-file-width="3400" data-file-height="2200" /></a><figcaption>With an LVT, both this abandoned lot and the adjacent buildings would pay the same amount in taxes. This incentivizes the owner to use the land for economic activity or sell it to someone who will.</figcaption></figure> <p>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 land available for productive uses. Land value tax creates an incentive to convert these sites to more intensive private uses or into public purposes. </p> <div class="mw-heading mw-heading3"><h3 id="Incidence">Incidence</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=12" title="Edit section: Incidence"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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 price increase is how the maker passes along some part of the tax to consumers.<sup id="cite_ref-reforms_3-2" class="reference"><a href="#cite_note-reforms-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> 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. </p><p>Land <a href="/wiki/Tax_incidence" title="Tax incidence">tax incidence</a> 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.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> Reduced demand for land speculation might reduce the amount of circulating bank credit. </p><p>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.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Land_use">Land use</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=13" title="Edit section: Land use"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Land_use" title="Land use">land use</a></div> <p>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 <a href="/wiki/Urban_sprawl" title="Urban sprawl">urban sprawl</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Collection">Collection</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=14" title="Edit section: Collection"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>LVT is less vulnerable to <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a>, since land cannot be concealed or moved overseas and titles are easily identified, as they are <a href="/wiki/Land_registry" class="mw-redirect" title="Land registry">registered</a> with the public.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> Land value assessments are usually considered public information, which is available upon request. Transparency reduces tax evasion.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Ethics">Ethics</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=15" title="Edit section: Ethics"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Georgism" title="Georgism">Georgism</a></div> <p>Land acquires a <a href="/wiki/Scarcity" title="Scarcity">scarcity</a> value owing to the competing needs for space. The value of land generally owes nothing to the landowner and everything to the surroundings.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Everybody_works_but_the_vacant_lot_(cropped).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Everybody_works_but_the_vacant_lot_%28cropped%29.jpg/220px-Everybody_works_but_the_vacant_lot_%28cropped%29.jpg" decoding="async" width="220" height="150" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Everybody_works_but_the_vacant_lot_%28cropped%29.jpg/330px-Everybody_works_but_the_vacant_lot_%28cropped%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Everybody_works_but_the_vacant_lot_%28cropped%29.jpg/440px-Everybody_works_but_the_vacant_lot_%28cropped%29.jpg 2x" data-file-width="1863" data-file-height="1268" /></a><figcaption>Everybody works but the vacant lot – <a href="/wiki/Henry_George" title="Henry George">Henry George</a></figcaption></figure> <p>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 <a href="/wiki/Value_capture" title="Value capture">value capture</a>.<sup id="cite_ref-FOOTNOTECoughlan1999263_42-0" class="reference"><a href="#cite_note-FOOTNOTECoughlan1999263-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> </p><p>A <a href="/wiki/Public_works" title="Public works">public works</a> project can increase land values and thus increase LVT revenues. Arguably, public improvements should be paid for by the landowners who benefit from them.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> Thus, LVT captures the land value of socially created wealth, allowing a reduction in tax on privately created (non-land) wealth.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p><p>LVT generally is a progressive tax, with those of greater means paying more,<sup id="cite_ref-World_Bank_4-2" class="reference"><a href="#cite_note-World_Bank-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> in that land ownership correlates to income<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> and landlords cannot shift the <a href="/wiki/Tax_burden" class="mw-redirect" title="Tax burden">tax burden</a> onto tenants.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> LVT generally reduces <a href="/wiki/Economic_inequality" title="Economic inequality">economic inequality</a>, removes incentives to misuse real estate, and reduces the vulnerability of economies to property booms and crashes.<sup id="cite_ref-McCluskey_and_Franzsen_48-0" class="reference"><a href="#cite_note-McCluskey_and_Franzsen-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=16" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Pre-modern">Pre-modern</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=17" title="Edit section: Pre-modern"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The philosophies and concepts underpinning land value taxation were discussed in ancient times, stemming from taxes on <a href="/wiki/Crop_yield" title="Crop yield">crop yield</a>. For example, <a href="/wiki/Rishi" title="Rishi">Rishis</a> 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". <a href="/wiki/Apastamba" class="mw-redirect" title="Apastamba">Apastamba</a> 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".<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Mencius" title="Mencius">Mencius</a><sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> 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."<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> </p><p>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 <a href="/wiki/Hide_(unit)" title="Hide (unit)">hide</a>. The hide was originally the amount of land sufficient to support a household. It later became subject to a land tax known as "geld".<sup id="cite_ref-lapidge238_52-0" class="reference"><a href="#cite_note-lapidge238-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Physiocrats">Physiocrats</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=18" title="Edit section: Physiocrats"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Anne_Robert_Jacques_Turgot.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c8/Anne_Robert_Jacques_Turgot.jpg/170px-Anne_Robert_Jacques_Turgot.jpg" decoding="async" width="170" height="201" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c8/Anne_Robert_Jacques_Turgot.jpg/255px-Anne_Robert_Jacques_Turgot.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c8/Anne_Robert_Jacques_Turgot.jpg/340px-Anne_Robert_Jacques_Turgot.jpg 2x" data-file-width="468" data-file-height="554" /></a><figcaption><a href="/wiki/Anne_Robert_Jacques_Turgot" title="Anne Robert Jacques Turgot">Anne Robert Jacques Turgot</a>, a leading physiocrat</figcaption></figure> <p>The <a href="/wiki/Physiocrat" class="mw-redirect" title="Physiocrat">physiocrats</a> were a group of <a href="/wiki/Economist" title="Economist">economists</a> who believed that the wealth of nations was derived solely from the value of land <a href="/wiki/Agriculture" title="Agriculture">agriculture</a> or <a href="/wiki/Land_development" title="Land development">land development</a>. Before the <a href="/wiki/Industrial_Revolution" title="Industrial Revolution">Industrial Revolution</a>, this was approximately correct. Physiocracy is one of the "early modern" <a href="/wiki/Schools_of_economics" class="mw-redirect" title="Schools of economics">schools of economics</a>. Physiocrats called for the abolition of all existing taxes, completely <a href="/wiki/Free_trade" title="Free trade">free trade</a> and a <a href="/wiki/Single_tax" title="Single tax">single tax</a> on land.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> They did not distinguish between the intrinsic value of land and ground rent.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> Their theories originated in <a href="/wiki/France" title="France">France</a> and were most popular during the second half of the 18th century. The movement was particularly dominated by <a href="/wiki/Anne_Robert_Jacques_Turgot" title="Anne Robert Jacques Turgot">Anne Robert Jacques Turgot</a> (1727–1781) and <a href="/wiki/Fran%C3%A7ois_Quesnay" title="François Quesnay">François Quesnay</a> (1694–1774).<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> It influenced contemporary statesmen, such as <a href="/wiki/Charles_Alexandre_de_Calonne" title="Charles Alexandre de Calonne">Charles Alexandre de Calonne</a>. The physiocrats were highly influential in the <a href="/wiki/Land_value_tax_in_the_United_States#History" title="Land value tax in the United States">early history of land value taxation in the United States</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Radical_Movement">Radical Movement</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=19" title="Edit section: Radical Movement"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A participant in the <a href="/wiki/Radicalism_(historical)" class="mw-redirect" title="Radicalism (historical)">Radical Movement</a>, <a href="/wiki/Thomas_Paine" title="Thomas Paine">Thomas Paine</a> contended in his <i><a href="/wiki/Agrarian_Justice" title="Agrarian Justice">Agrarian Justice</a></i> pamphlet that all citizens should be paid 15 <a href="/wiki/Pound_sterling" title="Pound sterling">pounds</a> 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 community a ground rent for the land which he holds."<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> This proposal was the origin of the <a href="/wiki/Citizen%27s_dividend" title="Citizen's dividend">citizen's dividend</a> advocated by <a href="/wiki/Geolibertarianism" title="Geolibertarianism">Geolibertarianism</a>. <a href="/wiki/Thomas_Spence" title="Thomas Spence">Thomas Spence</a> advocated a similar proposal except that the land rent would be distributed equally each year regardless of age.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Classical_economists">Classical economists</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=20" title="Edit section: Classical economists"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Adam Smith, in his 1776 book <i><a href="/wiki/The_Wealth_of_Nations" title="The Wealth of Nations">The Wealth of Nations</a></i>, 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. </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>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 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. </p><div class="templatequotecite">— <cite>Adam Smith, The Wealth of Nations, <a href="https://en.wikisource.org/wiki/The_Wealth_of_Nations/Book_V/Chapter_2" class="extiw" title="s:The Wealth of Nations/Book V/Chapter 2">Book V, Chapter 2</a>, Article I: Taxes upon the Rent of Houses</cite></div></blockquote> <div class="mw-heading mw-heading3"><h3 id="Henry_George">Henry George</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=21" title="Edit section: Henry George"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Henry_George.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/26/Henry_George.jpg/170px-Henry_George.jpg" decoding="async" width="170" height="224" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/26/Henry_George.jpg/255px-Henry_George.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/26/Henry_George.jpg/340px-Henry_George.jpg 2x" data-file-width="854" data-file-height="1125" /></a><figcaption><a href="/wiki/Henry_George" title="Henry George">Henry George</a> in 1865</figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Henry_George" title="Henry George">Henry George</a> and <a href="/wiki/Georgism" title="Georgism">Georgism</a></div> <p><a href="/wiki/Henry_George" title="Henry George">Henry George</a> (2 September 1839 – 29 October 1897) was perhaps the most famous advocate of recovering land rents for public purposes. A journalist, politician, and <a href="/wiki/Political_economist" class="mw-redirect" title="Political economist">political economist</a>, he advocated a "<a href="/wiki/Single_tax" title="Single tax">single tax</a>" on land that would eliminate the need for all other taxes. George first articulated the proposal in <i>Our Land and Land Policy</i> (1871).<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> Later, in his best-selling work <i><a href="/wiki/Progress_and_Poverty" title="Progress and Poverty">Progress and Poverty</a></i> (1879), George argued that because the value of land depends on natural qualities combined with the economic activity of communities, including public investments, the <a href="/wiki/Economic_rent" title="Economic rent">economic rent</a> of land was the best source of tax revenue.<sup id="cite_ref-George_1879_7-1" class="reference"><a href="#cite_note-George_1879-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> This book significantly influenced land taxation in the United States and other countries, including Denmark, which continues <i>grundskyld</i> ('ground duty') as a key component of its tax system.<sup id="cite_ref-kjk_8-1" class="reference"><a href="#cite_note-kjk-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> The philosophy that natural resource rents should be captured by society is now often known as <a href="/wiki/Georgism" title="Georgism">Georgism</a>. Its relevance to public finance is underpinned by the <a href="/wiki/Henry_George_theorem" title="Henry George theorem">Henry George theorem</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Meiji_Restoration">Meiji Restoration</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=22" title="Edit section: Meiji Restoration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>After the 1868 <a href="/wiki/Meiji_Restoration" title="Meiji Restoration">Meiji Restoration</a> in Japan, <a href="/wiki/Land_Tax_Reform_(Japan_1873)" title="Land Tax Reform (Japan 1873)">land tax reform</a> 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.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Liberal_and_Labour_Parties_in_the_United_Kingdom">Liberal and Labour Parties in the United Kingdom</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=23" title="Edit section: Liberal and Labour Parties in the United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>, LVT was an important part of the platform of the <a href="/wiki/Liberal_Party_(UK)" title="Liberal Party (UK)">Liberal Party</a> during the early part of the twentieth century. <a href="/wiki/David_Lloyd_George" title="David Lloyd George">David Lloyd George</a> and <a href="/wiki/H._H._Asquith" title="H. H. Asquith">H. H. Asquith</a> proposed "to free the land that from this very hour is shackled with the chains of feudalism."<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> It was also advocated by <a href="/wiki/Winston_Churchill" title="Winston Churchill">Winston Churchill</a> early in his career.<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Liberal_Party_(UK,_1989)" title="Liberal Party (UK, 1989)">modern Liberal Party</a> (not to be confused with the <a href="/wiki/Liberal_Democrats_(UK)" title="Liberal Democrats (UK)">Liberal Democrats</a>, who are the heir to the earlier Liberal Party and who offer some support for the idea)<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> remains committed to a local form of LVT,<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> as do the <a href="/wiki/Green_Party_of_England_and_Wales" title="Green Party of England and Wales">Green Party of England and Wales</a><sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> and the <a href="/wiki/Scottish_Greens" title="Scottish Greens">Scottish Greens</a>.<sup id="cite_ref-scottishgreens_65-0" class="reference"><a href="#cite_note-scottishgreens-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> </p><p>The 1931 Labour budget included an LVT, but before it came into force it was repealed by the Conservative-dominated national government that followed.<sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p><p>An attempt at introducing LVT in the administrative <a href="/wiki/County_of_London" title="County of London">County of London</a> was made by the local authority under the leadership of <a href="/wiki/Herbert_Morrison" title="Herbert Morrison">Herbert Morrison</a> 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.<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> </p><p>After 1945, the <a href="/wiki/Labour_Party_(UK)" title="Labour Party (UK)">Labour Party</a> adopted the policy, against substantial opposition, of collecting "development value": the increase in land price arising from planning consent.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2024)">citation needed</span></a></i>]</sup> This was one of the provisions of the <a href="/wiki/Town_and_country_planning_in_the_United_Kingdom" title="Town and country planning in the United Kingdom">Town and Country Planning Act 1947</a>, but it was repealed when the Labour government lost power in 1951.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2024)">citation needed</span></a></i>]</sup> </p><p>Senior Labour figures in recent times have advocated an LVT, notably <a href="/wiki/Andy_Burnham" title="Andy Burnham">Andy Burnham</a> in his 2010 leadership campaign, former Leader of the Opposition <a href="/wiki/Jeremy_Corbyn" title="Jeremy Corbyn">Jeremy Corbyn</a>, and Shadow Chancellor <a href="/wiki/John_McDonnell_(politician)" class="mw-redirect" title="John McDonnell (politician)">John McDonnell</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (May 2024)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Republic_of_China">Republic of China</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=24" title="Edit section: Republic of China"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Taiwan" title="Taiwan">Republic of China</a> was one of the first jurisdictions to implement an LVT, specified in its constitution. <a href="/wiki/Sun_Yat-Sen" class="mw-redirect" title="Sun Yat-Sen">Sun Yat-Sen</a> would learn about LVT from the <a href="/wiki/Kiautschou_Bay_concession" class="mw-redirect" title="Kiautschou Bay concession">Kiautschou Bay concession</a>, which had successful implementation of LVT, bringing increased wealth and financial stability to the colony. The <a href="/wiki/Republic_of_China" class="mw-redirect" title="Republic of China">Republic of China</a> would go on to implement LVT in farms at first, later implementing it in the urban areas due to its success.<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Economists'_perspectives"><span id="Economists.27_perspectives"></span>Economists' perspectives</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=25" title="Edit section: Economists' perspectives"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Early_neoclassicists">Early neoclassicists</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=26" title="Edit section: Early neoclassicists"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Alfred_Marshall" title="Alfred Marshall">Alfred Marshall</a> argued in favour of a "fresh air rate", a tax to be charged to urban landowners and <i>levied on that value of urban land that is caused by the concentration of population</i>.<sup id="cite_ref-Marshall1895_69-0" class="reference"><a href="#cite_note-Marshall1895-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> That <i>general rate</i> should have <i>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 coalesce</i>. This idea influenced Marshall's pupil <a href="/wiki/Arthur_Cecil_Pigou" title="Arthur Cecil Pigou">Arthur Pigou</a>'s ideas on taxing negative externalities.<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> </p><p>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 <a href="/wiki/Lloyd_George" class="mw-redirect" title="Lloyd George">Lloyd George</a>'s <a href="/wiki/People%27s_Budget" title="People's Budget">People's Budget</a>.<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Nobel_laureates">Nobel laureates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=27" title="Edit section: Nobel laureates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Paul_Samuelson" title="Paul Samuelson">Paul Samuelson</a> 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 be called 'the useful tax on measured land surplus'." </p><p><a href="/wiki/Milton_Friedman" title="Milton Friedman">Milton Friedman</a> 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."<sup id="cite_ref-TidemanEngland1994_72-0" class="reference"><a href="#cite_note-TidemanEngland1994-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Paul_Krugman" title="Paul Krugman">Paul Krugman</a> 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 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 [only]."<sup id="cite_ref-73" class="reference"><a href="#cite_note-73"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Joseph_Stiglitz" title="Joseph Stiglitz">Joseph Stiglitz</a>, 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."<sup id="cite_ref-74" class="reference"><a href="#cite_note-74"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Other_economists">Other economists</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=28" title="Edit section: Other economists"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Michael_Hudson_(economist)" title="Michael Hudson (economist)">Michael Hudson</a> 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 <a href="/wiki/Rentier_capitalism" title="Rentier capitalism">rentiers</a> fear most of all, as land, <a href="/wiki/Subsoil" title="Subsoil">subsoil</a> resources and <a href="/wiki/Natural_monopoly" title="Natural monopoly">natural monopolies</a> 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." </p><p><a href="/wiki/Rick_Falkvinge" title="Rick Falkvinge">Rick Falkvinge</a> 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.<sup id="cite_ref-75" class="reference"><a href="#cite_note-75"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Fred_Foldvary" title="Fred Foldvary">Fred Foldvary</a>, 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."<sup id="cite_ref-76" class="reference"><a href="#cite_note-76"><span class="cite-bracket">[</span>76<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Implementation">Implementation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=29" title="Edit section: Implementation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Property_tax#By_jurisdiction" title="Property tax">Property tax § By jurisdiction</a></div> <div class="mw-heading mw-heading3"><h3 id="Australia">Australia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=30" title="Edit section: Australia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Land taxes in Australia are levied by the states. The exemption thresholds vary, as do tax rates and other rules. </p><p>In <a href="/wiki/New_South_Wales" title="New South Wales">New South Wales</a>, 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.<sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup> In <a href="/wiki/Victoria,_Australia" class="mw-redirect" title="Victoria, Australia">Victoria</a>, the land tax threshold is <span class="nowrap"><span data-sort-value="7004500000000000000♠"></span>$50,000</span> 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.<sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup> In <a href="/wiki/Tasmania" title="Tasmania">Tasmania</a> the threshold is <span class="nowrap"><span data-sort-value="7004250000000000000♠"></span>$25,000</span> and the audit date is 1 July. Between <span class="nowrap"><span data-sort-value="7004250000000000000♠"></span>$25,000</span> and <span class="nowrap"><span data-sort-value="7005350000000000000♠"></span>$350,000</span> the tax rate is 0.55% and over <span class="nowrap"><span data-sort-value="7005350000000000000♠"></span>$350,000</span> it is 1.5%.<sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>79<span class="cite-bracket">]</span></a></sup> In <a href="/wiki/Queensland" title="Queensland">Queensland</a>, the threshold for individuals is <span class="nowrap"><span data-sort-value="7005600000000000000♠"></span>$600,000</span> and <span class="nowrap"><span data-sort-value="7005350000000000000♠"></span>$350,000</span> for other entities, and the audit date is 30 June.<sup id="cite_ref-80" class="reference"><a href="#cite_note-80"><span class="cite-bracket">[</span>80<span class="cite-bracket">]</span></a></sup> In South Australia the threshold is <span class="nowrap"><span data-sort-value="7005332000000000000♠"></span>$332,000</span> and taxed at a progressive rate, the audit date is 30 June.<sup id="cite_ref-81" class="reference"><a href="#cite_note-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> </p><p>By revenue, property taxes represent 4.5% of total taxation in Australia.<sup id="cite_ref-82" class="reference"><a href="#cite_note-82"><span class="cite-bracket">[</span>82<span class="cite-bracket">]</span></a></sup> A government report<sup id="cite_ref-83" class="reference"><a href="#cite_note-83"><span class="cite-bracket">[</span>83<span class="cite-bracket">]</span></a></sup> in 1986 for <a href="/wiki/Brisbane,_Queensland" class="mw-redirect" title="Brisbane, Queensland">Brisbane, Queensland</a> advocated an LVT. </p><p>The <a href="/wiki/Henry_Tax_Review" title="Henry Tax Review">Henry Tax Review</a> of 2010 commissioned by the federal government recommended that state governments replace <a href="/wiki/Stamp_duty" title="Stamp duty">stamp duty</a> 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 <a href="/wiki/Australian_Capital_Territory" title="Australian Capital Territory">Australian Capital Territory</a> moved to adopt this system and planned to reduce stamp duty by 5% and raise land tax by 5% for each of twenty years. </p> <div class="mw-heading mw-heading3"><h3 id="Belgium">Belgium</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=31" title="Edit section: Belgium"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Bernard_Clerfayt" title="Bernard Clerfayt">Bernard Clerfayt</a> called for the overhaul of the property tax in the Brussels region, with a higher tax for land values than for buildings.<sup id="cite_ref-84" class="reference"><a href="#cite_note-84"><span class="cite-bracket">[</span>84<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Canada">Canada</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=32" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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, <a href="/wiki/L._D._Taylor" title="L. D. Taylor">Louis D. Taylor</a>.<sup id="cite_ref-85" class="reference"><a href="#cite_note-85"><span class="cite-bracket">[</span>85<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-86" class="reference"><a href="#cite_note-86"><span class="cite-bracket">[</span>86<span class="cite-bracket">]</span></a></sup> All Canadian provinces later taxed improvements. The 2022 value of land in Canada, as reported by the National Balance Sheet, is $5.824 trillion. LVTs can be somewhat controversial in Canada because of the already high cost of property that many Canadians struggle to afford.<sup id="cite_ref-87" class="reference"><a href="#cite_note-87"><span class="cite-bracket">[</span>87<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Estonia">Estonia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=33" title="Edit section: Estonia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Estonia" title="Estonia">Estonia</a> 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.<sup id="cite_ref-Land_Tax_Reform_88-0" class="reference"><a href="#cite_note-Land_Tax_Reform-88"><span class="cite-bracket">[</span>88<span class="cite-bracket">]</span></a></sup> LVT is levied on the value of the land only. Few exemptions are available and even public institutions are subject to it. Church sites are exempt, but other land held by religious institutions is not.<sup id="cite_ref-Land_Tax_Reform_88-1" class="reference"><a href="#cite_note-Land_Tax_Reform-88"><span class="cite-bracket">[</span>88<span class="cite-bracket">]</span></a></sup> The tax has contributed to a high rate (~90%)<sup id="cite_ref-Land_Tax_Reform_88-2" class="reference"><a href="#cite_note-Land_Tax_Reform-88"><span class="cite-bracket">[</span>88<span class="cite-bracket">]</span></a></sup> of owner-occupied residences within Estonia, compared to a rate of 67.4% in the <a href="/wiki/United_States" title="United States">United States</a>.<sup id="cite_ref-89" class="reference"><a href="#cite_note-89"><span class="cite-bracket">[</span>89<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Germany">Germany</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=34" title="Edit section: Germany"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 2020 the state parliament of <a href="/wiki/Baden-W%C3%BCrttemberg" title="Baden-Württemberg">Baden-Württemberg</a> 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. <a href="/wiki/Baden-W%C3%BCrttemberg" title="Baden-Württemberg">Baden-Württemberg</a> is the only state in <a href="/wiki/Germany" title="Germany">Germany</a> to replace its previous property tax by a LVT. </p><p>The decision has been met with criticism. It's argued that the change unequally benefits wealthy real estate owners who previously had to pay <a href="/wiki/Property_tax" title="Property tax">property tax</a>.<sup id="cite_ref-90" class="reference"><a href="#cite_note-90"><span class="cite-bracket">[</span>90<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Hong_Kong">Hong Kong</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=35" title="Edit section: Hong Kong"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Government_rent_in_Hong_Kong" title="Government rent in Hong Kong">Government rent in Hong Kong</a>, formerly the crown rent, is levied in addition to <a href="/wiki/Rates_(tax)#Hong_Kong" title="Rates (tax)">rates</a>. Properties located in the <a href="/wiki/New_Territories" title="New Territories">New Territories</a> (including <a href="/wiki/New_Kowloon" title="New Kowloon">New Kowloon</a>) 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.<sup id="cite_ref-91" class="reference"><a href="#cite_note-91"><span class="cite-bracket">[</span>91<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-92" class="reference"><a href="#cite_note-92"><span class="cite-bracket">[</span>92<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-auto1_93-0" class="reference"><a href="#cite_note-auto1-93"><span class="cite-bracket">[</span>93<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-auto1_93-1" class="reference"><a href="#cite_note-auto1-93"><span class="cite-bracket">[</span>93<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Hungary">Hungary</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=36" title="Edit section: Hungary"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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.<sup id="cite_ref-94" class="reference"><a href="#cite_note-94"><span class="cite-bracket">[</span>94<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Kenya">Kenya</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=37" title="Edit section: Kenya"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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 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.<sup id="cite_ref-95" class="reference"><a href="#cite_note-95"><span class="cite-bracket">[</span>95<span class="cite-bracket">]</span></a></sup> As of late 2014, the city of Nairobi still taxed only land values, although a tax on improvements had been proposed.<sup id="cite_ref-96" class="reference"><a href="#cite_note-96"><span class="cite-bracket">[</span>96<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Mexico">Mexico</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=38" title="Edit section: Mexico"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The capital city of Baja California, <a href="/wiki/Mexicali,_Mexico" class="mw-redirect" title="Mexicali, Mexico">Mexicali</a>, has had an LVT since the 1990s, when it became the first locality in Mexico to implement such a tax.<sup id="cite_ref-97" class="reference"><a href="#cite_note-97"><span class="cite-bracket">[</span>97<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Namibia">Namibia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=39" title="Edit section: Namibia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A land value taxation on rural land was introduced in Namibia, with the primary intention of improving land use.<sup id="cite_ref-98" class="reference"><a href="#cite_note-98"><span class="cite-bracket">[</span>98<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Russia">Russia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=40" title="Edit section: Russia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 1990, several economists wrote<sup id="cite_ref-99" class="reference"><a href="#cite_note-99"><span class="cite-bracket">[</span>99<span class="cite-bracket">]</span></a></sup> to then <a href="/wiki/President_of_the_Soviet_Union" title="President of the Soviet Union">President</a> <a href="/wiki/Mikhail_Gorbachev" title="Mikhail Gorbachev">Mikhail Gorbachev</a> suggesting that <a href="/wiki/Russia" title="Russia">Russia</a> 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.<sup id="cite_ref-:2_10-1" class="reference"><a href="#cite_note-:2-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Singapore">Singapore</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=41" title="Edit section: Singapore"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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.<sup id="cite_ref-:0_11-1" class="reference"><a href="#cite_note-:0-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="South_Korea">South Korea</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=42" title="Edit section: South Korea"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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%.<sup id="cite_ref-100" class="reference"><a href="#cite_note-100"><span class="cite-bracket">[</span>100<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Spain">Spain</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=43" title="Edit section: Spain"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="https://es.wikipedia.org/wiki/Impuesto_sobre_Bienes_Inmuebles" class="extiw" title="es:Impuesto sobre Bienes Inmuebles">Impuesto sobre Bienes Inmuebles</a></div> <div class="mw-heading mw-heading3"><h3 id="Taiwan">Taiwan</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=44" title="Edit section: Taiwan"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>As of 2010, land value taxes and land value increment taxes accounted for 8.4% of total government revenue in Taiwan.<sup id="cite_ref-:1_12-1" class="reference"><a href="#cite_note-:1-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Thailand">Thailand</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=45" title="Edit section: Thailand"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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.<sup id="cite_ref-101" class="reference"><a href="#cite_note-101"><span class="cite-bracket">[</span>101<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=46" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Land_value_tax_in_the_United_States" title="Land value tax in the United States">Land value tax in the United States</a></div> <p>In the late 19th century George's followers founded a <a href="/wiki/Fairhope_Single_Tax_Corporation" class="mw-redirect" title="Fairhope Single Tax Corporation">single tax colony</a> at <a href="/wiki/Fairhope,_Alabama" title="Fairhope, Alabama">Fairhope, Alabama</a>. 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.<sup id="cite_ref-102" class="reference"><a href="#cite_note-102"><span class="cite-bracket">[</span>102<span class="cite-bracket">]</span></a></sup> </p><p>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 <a href="/wiki/Pennsylvania" title="Pennsylvania">Pennsylvania</a>, certain cities raised the tax on land value while reducing the tax on improvement/building/structure values. For example, the city of <a href="/wiki/Altoona,_Pennsylvania" title="Altoona, Pennsylvania">Altoona</a> adopted a property tax that solely taxed land value in 2002, but repealed the tax in 2016.<sup id="cite_ref-103" class="reference"><a href="#cite_note-103"><span class="cite-bracket">[</span>103<span class="cite-bracket">]</span></a></sup> Many Pennsylvania cities use a split-rate tax, which taxes the value of land at a higher rate than the value of buildings.<sup id="cite_ref-:3_13-1" class="reference"><a href="#cite_note-:3-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Zimbabwe">Zimbabwe</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=47" title="Edit section: Zimbabwe"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Zimbabwe" title="Zimbabwe">Zimbabwe</a>, government coalition partners the <a href="/wiki/Movement_for_Democratic_Change_-_Tsvangirai" class="mw-redirect" title="Movement for Democratic Change - Tsvangirai">Movement for Democratic Change</a> adopted LVT.<sup id="cite_ref-104" class="reference"><a href="#cite_note-104"><span class="cite-bracket">[</span>104<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Countries_with_active_discussion">Countries with active discussion</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=48" title="Edit section: Countries with active discussion"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="China">China</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=49" title="Edit section: China"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/China" title="China">China</a>'s Real Rights Law contains provisions founded on LVT analysis.<sup id="cite_ref-105" class="reference"><a href="#cite_note-105"><span class="cite-bracket">[</span>105<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Ireland">Ireland</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=50" title="Edit section: Ireland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 2010 the government of <a href="/wiki/Republic_of_Ireland" title="Republic of Ireland">Ireland</a> announced that it would introduce an <a href="/wiki/Local_property_tax_(Ireland)" title="Local property tax (Ireland)">LVT</a>, beginning in 2013.<sup id="cite_ref-106" class="reference"><a href="#cite_note-106"><span class="cite-bracket">[</span>106<span class="cite-bracket">]</span></a></sup> Following a 2011 change in government, a property tax was introduced instead. </p> <div class="mw-heading mw-heading4"><h4 id="New_Zealand">New Zealand</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=51" title="Edit section: New Zealand"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>After decades of a modest LVT, New Zealand abolished it in 1990. Discussions continue as to whether or not to <a href="/wiki/Taxation_in_New_Zealand#Land_taxes" title="Taxation in New Zealand">bring it back</a>. Earlier Georgist politicians included <a href="/wiki/Patrick_O%27Regan_(politician)" title="Patrick O'Regan (politician)">Patrick O'Regan</a> and <a href="/wiki/Tom_Paul_(politician)" title="Tom Paul (politician)">Tom Paul</a> (who was Vice-President of the New Zealand Land Values League). </p> <div class="mw-heading mw-heading4"><h4 id="United_Kingdom">United Kingdom</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=52" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In September 1908, Chancellor of the Exchequer <a href="/wiki/David_Lloyd_George" title="David Lloyd George">David Lloyd George</a> instructed McKenna, the <a href="/wiki/First_Lord_of_the_Admiralty" title="First Lord of the Admiralty">First Lord of the Admiralty</a>, to build more <a href="/wiki/Dreadnought" title="Dreadnought">Dreadnoughts</a>. 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 <a href="/wiki/House_of_Lords" title="House of Lords">House of Lords</a> 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.<sup id="cite_ref-107" class="reference"><a href="#cite_note-107"><span class="cite-bracket">[</span>107<span class="cite-bracket">]</span></a></sup> </p><p>LVT was on the UK statute books briefly in 1931, introduced by <a href="/wiki/Philip_Snowden" class="mw-redirect" title="Philip Snowden">Philip Snowden</a>'s 1931 budget, strongly supported by prominent LVT campaigner <a href="/wiki/Andrew_MacLaren" title="Andrew MacLaren">Andrew MacLaren MP</a>. MacLaren lost his seat at the next election (1931) and the act was repealed. MacLaren tried again with a <a href="/wiki/Private_member%27s_bill" title="Private member's bill">private member's bill</a> in 1937; it was rejected 141 to 118.<sup id="cite_ref-Stewart,_John,_1931–2001_108-0" class="reference"><a href="#cite_note-Stewart,_John,_1931–2001-108"><span class="cite-bracket">[</span>108<span class="cite-bracket">]</span></a></sup> </p><p><a rel="nofollow" class="external text" href="http://www.labourland.org/">Labour Land Campaign</a> 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.<sup id="cite_ref-109" class="reference"><a href="#cite_note-109"><span class="cite-bracket">[</span>109<span class="cite-bracket">]</span></a></sup> The Liberal Democrats' ALTER (Action for Land Taxation and Economic Reform) aims: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>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 cooperate with other bodies, both inside and outside the Liberal Democrat Party, who share these objectives.<sup id="cite_ref-110" class="reference"><a href="#cite_note-110"><span class="cite-bracket">[</span>110<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>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."<sup id="cite_ref-111" class="reference"><a href="#cite_note-111"><span class="cite-bracket">[</span>111<span class="cite-bracket">]</span></a></sup> </p><p>A course in "Economics with Justice"<sup id="cite_ref-112" class="reference"><a href="#cite_note-112"><span class="cite-bracket">[</span>112<span class="cite-bracket">]</span></a></sup> with a strong foundation in LVT is offered at the <a href="/wiki/School_of_Economic_Science" class="mw-redirect" title="School of Economic Science">School of Economic Science</a>, which was founded by <a href="/wiki/Andrew_MacLaren" title="Andrew MacLaren">Andrew MacLaren</a> MP and has historical links with the <a href="/wiki/Henry_George_Foundation_of_Great_Britain" title="Henry George Foundation of Great Britain">Henry George Foundation</a>.<sup id="cite_ref-113" class="reference"><a href="#cite_note-113"><span class="cite-bracket">[</span>113<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-114" class="reference"><a href="#cite_note-114"><span class="cite-bracket">[</span>114<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Stewart,_John,_1931–2001_108-1" class="reference"><a href="#cite_note-Stewart,_John,_1931–2001-108"><span class="cite-bracket">[</span>108<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading5"><h5 id="Scotland">Scotland</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=53" title="Edit section: Scotland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In February 1998, the <a href="/wiki/Scottish_Office" title="Scottish Office">Scottish Office</a> of the British Government launched a public consultation process on land reform.<sup id="cite_ref-115" class="reference"><a href="#cite_note-115"><span class="cite-bracket">[</span>115<span class="cite-bracket">]</span></a></sup> 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, without the exclusions).<sup id="cite_ref-116" class="reference"><a href="#cite_note-116"><span class="cite-bracket">[</span>116<span class="cite-bracket">]</span></a></sup> The government responded by announcing "a comprehensive economic evaluation of the possible impact of moving to a land value taxation basis".<sup id="cite_ref-117" class="reference"><a href="#cite_note-117"><span class="cite-bracket">[</span>117<span class="cite-bracket">]</span></a></sup> However, no measure was adopted.<sup id="cite_ref-118" class="reference"><a href="#cite_note-118"><span class="cite-bracket">[</span>118<span class="cite-bracket">]</span></a></sup> </p><p>In 2000 the Parliament's Local Government Committee's<sup id="cite_ref-119" class="reference"><a href="#cite_note-119"><span class="cite-bracket">[</span>119<span class="cite-bracket">]</span></a></sup> inquiry into local government finance explicitly included LVT,<sup id="cite_ref-120" class="reference"><a href="#cite_note-120"><span class="cite-bracket">[</span>120<span class="cite-bracket">]</span></a></sup> but the final report omitted any mention.<sup id="cite_ref-121" class="reference"><a href="#cite_note-121"><span class="cite-bracket">[</span>121<span class="cite-bracket">]</span></a></sup> </p><p>In 2003 the Scottish Parliament passed a resolution: "That the Parliament notes recent studies by the <a href="/wiki/Scottish_Executive" class="mw-redirect" title="Scottish Executive">Scottish Executive</a> 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."<sup id="cite_ref-122" class="reference"><a href="#cite_note-122"><span class="cite-bracket">[</span>122<span class="cite-bracket">]</span></a></sup> </p><p>In 2004 a letter of support was sent from members of the Scottish Parliament to the organisers and delegates of the <a href="/wiki/The_IU" title="The IU">IU</a>'s 24th international conference—including members of the <a href="/wiki/Scottish_Greens" title="Scottish Greens">Scottish Greens</a>, the <a href="/wiki/Scottish_Socialist_Party" title="Scottish Socialist Party">Scottish Socialist Party</a> and the <a href="/wiki/Scottish_National_Party" title="Scottish National Party">Scottish National Party</a>.<sup id="cite_ref-123" class="reference"><a href="#cite_note-123"><span class="cite-bracket">[</span>123<span class="cite-bracket">]</span></a></sup> </p><p>The policy was considered in the 2006 Scottish Local Government Finance Review, whose 2007 Report<sup id="cite_ref-124" class="reference"><a href="#cite_note-124"><span class="cite-bracket">[</span>124<span class="cite-bracket">]</span></a></sup> 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 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 [LPT], particularly its progressive nature." However, "[h]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."<sup id="cite_ref-125" class="reference"><a href="#cite_note-125"><span class="cite-bracket">[</span>125<span class="cite-bracket">]</span></a></sup> </p><p>In 2009, <a href="/wiki/Glasgow_City_Council" title="Glasgow City Council">Glasgow City Council</a> resolved to introduce LVT by saying "the idea could become the blueprint for Scotland's future local taxation".<sup id="cite_ref-126" class="reference"><a href="#cite_note-126"><span class="cite-bracket">[</span>126<span class="cite-bracket">]</span></a></sup> The Council agreed to<sup id="cite_ref-127" class="reference"><a href="#cite_note-127"><span class="cite-bracket">[</span>127<span class="cite-bracket">]</span></a></sup> a "long term move to a local property tax / land value tax hybrid tax". Its Local Taxation Working Group stated that simple [non-hybrid] land value taxation should itself "not be discounted as an option for local taxation reform: it potentially holds many benefits and addresses many existing concerns".<sup id="cite_ref-128" class="reference"><a href="#cite_note-128"><span class="cite-bracket">[</span>128<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Tax_rates">Tax rates</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=54" title="Edit section: Tax rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Land_value_tax&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">November 2019</span>)</i></span></div></td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="EU_countries">EU countries</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=55" title="Edit section: EU countries"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable sortable"> <tbody><tr> <th scope="col;" style="width: 8%;">Country </th> <th>Average rate </th> <th>Lowest rate </th> <th>Highest rate </th> <th>Year </th> <th>Name </th> <th class="unsortable">Description </th></tr> <tr> <td><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/20px-Flag_of_Denmark.svg.png" decoding="async" width="20" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/31px-Flag_of_Denmark.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/40px-Flag_of_Denmark.svg.png 2x" data-file-width="512" data-file-height="387" /></span></span> </span>Denmark </td> <td><span data-sort-value="7000261200000000000♠">2.612</span>%<sup id="cite_ref-tdk_statistics_129-0" class="reference"><a href="#cite_note-tdk_statistics-129"><span class="cite-bracket">[</span>129<span class="cite-bracket">]</span></a></sup> </td> <td>1.6%<sup id="cite_ref-tdk_statistics_129-1" class="reference"><a href="#cite_note-tdk_statistics-129"><span class="cite-bracket">[</span>129<span class="cite-bracket">]</span></a></sup> </td> <td>3.4%<sup id="cite_ref-tdk_statistics_129-2" class="reference"><a href="#cite_note-tdk_statistics-129"><span class="cite-bracket">[</span>129<span class="cite-bracket">]</span></a></sup> </td> <td>2022 </td> <td>grundskyldspromille / ejendomsskat </td> <td>The municipality (kommune) decides the local tax rate within 1.6 and 3.4 percent<sup id="cite_ref-tdk_law_130-0" class="reference"><a href="#cite_note-tdk_law-130"><span class="cite-bracket">[</span>130<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Flag_of_Estonia.svg/23px-Flag_of_Estonia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Flag_of_Estonia.svg/35px-Flag_of_Estonia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Flag_of_Estonia.svg/46px-Flag_of_Estonia.svg.png 2x" data-file-width="990" data-file-height="630" /></span></span> </span>Estonia </td> <td>N/A </td> <td><span data-sort-value="6999100000000000000♠">0.1</span>%<sup id="cite_ref-emta_maamaks_131-0" class="reference"><a href="#cite_note-emta_maamaks-131"><span class="cite-bracket">[</span>131<span class="cite-bracket">]</span></a></sup> </td> <td>2.5%<sup id="cite_ref-emta_maamaks_131-1" class="reference"><a href="#cite_note-emta_maamaks-131"><span class="cite-bracket">[</span>131<span class="cite-bracket">]</span></a></sup> </td> <td>2022 </td> <td>maamaks </td> <td>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 municipality can grant further exemptions to pensioners and disabled or repressed people.<sup id="cite_ref-emta_maamaks_131-2" class="reference"><a href="#cite_note-emta_maamaks-131"><span class="cite-bracket">[</span>131<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Latvia.svg/23px-Flag_of_Latvia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Latvia.svg/35px-Flag_of_Latvia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Latvia.svg/46px-Flag_of_Latvia.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span>Latvia </td> <td>N/A </td> <td>0.2%<sup id="cite_ref-:4_132-0" class="reference"><a href="#cite_note-:4-132"><span class="cite-bracket">[</span>132<span class="cite-bracket">]</span></a></sup> </td> <td>1.5%<sup id="cite_ref-:4_132-1" class="reference"><a href="#cite_note-:4-132"><span class="cite-bracket">[</span>132<span class="cite-bracket">]</span></a></sup> </td> <td>2022 </td> <td>Nekustamā īpašuma nodoklis </td> <td> </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=56" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col" style="column-width: 13em;"> <ul><li><a href="/wiki/Citizen%27s_dividend" title="Citizen's dividend">Citizen's dividend</a></li> <li><a href="/wiki/Classical_economics" title="Classical economics">Classical economics</a></li> <li><a href="/wiki/Danegeld" title="Danegeld">Danegeld</a></li> <li><a href="/wiki/Ecotax" class="mw-redirect" title="Ecotax">Ecotax</a></li> <li><a href="/wiki/Equity_(economics)#Taxation" title="Equity (economics)">Equity in taxation</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits tax</a></li> <li><a href="/wiki/Geographic_information_system" title="Geographic information system">Geographic information system</a></li> <li><a href="/wiki/Geolibertarianism" title="Geolibertarianism">Geolibertarianism</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgism</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance tax</a></li> <li><a href="/wiki/The_IU" title="The IU">International Union for Land Value Taxation</a> (The IU)</li> <li><a href="/wiki/Land_(economics)" title="Land (economics)">Land (economics)</a></li> <li><a href="/wiki/Land_monopoly" class="mw-redirect" title="Land monopoly">Land monopolization</a> and <a href="/wiki/Land_reform" title="Land reform">reform</a></li> <li><a href="/wiki/Land_speculation" class="mw-redirect" title="Land speculation">Land speculation</a></li> <li><a href="/wiki/Land_tenure" title="Land tenure">Land tenure</a> and <a href="/wiki/Land_registration" title="Land registration">registration</a></li> <li><a href="/wiki/Law_of_rent" title="Law of rent">Law of rent</a></li> <li><a href="/wiki/Lockean_proviso" title="Lockean proviso">Lockean proviso</a></li> <li><a href="/wiki/Natural_resource_economics" title="Natural resource economics">Natural resource economics</a></li> <li><a href="/wiki/Open_letter_to_Gorbachev" title="Open letter to Gorbachev">Open letter to Gorbachev</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Physiocracy" title="Physiocracy">Physiocracy</a></li> <li><a href="/wiki/Pigovian_tax" class="mw-redirect" title="Pigovian tax">Pigovian tax</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive tax</a></li> <li><a href="/wiki/Property_rights_(economics)" title="Property rights (economics)">Property rights (economics)</a></li> <li><a href="/wiki/Property_Tax" class="mw-redirect" title="Property Tax">Property Tax</a></li> <li><a href="/wiki/Prosper_Australia" title="Prosper Australia">Prosper Australia</a></li> <li><a href="/wiki/Rent-seeking" title="Rent-seeking">Rent-seeking</a></li> <li><a href="/wiki/Scottish_League_for_the_Taxation_of_Land_Values" title="Scottish League for the Taxation of Land Values">Scottish League for the Taxation of Land Values</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single tax</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Value_capture" title="Value capture">Value capture</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth tax</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall tax</a></li></ul></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=57" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Notes">Notes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=58" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-Webb-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-Webb_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Webb_1-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output 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href="https://ghostarchive.org/archive/20221210/https://www.ft.com/content/392c33a6-211f-11e3-8aff-00144feab7de">Archived</a> from the original on 10 December 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">4 April</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Financial+Times&rft.atitle=How+a+levy+based+on+location+values+could+be+the+perfect+tax&rft.date=2013-09-27&rft.aulast=Webb&rft.aufirst=Merryn&rft_id=https%3A%2F%2Fwww.ft.com%2Fcontent%2F392c33a6-211f-11e3-8aff-00144feab7de&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJoseph2015" class="citation journal cs1 cs1-prop-long-vol">Joseph, Stiglitz (2015). <a rel="nofollow" class="external text" href="https://business.columbia.edu/sites/default/files-efs/imce-uploads/Joseph_Stiglitz/2015%20Origins%20of%20Inequality.pdf">"The Origins of Inequality, And Policies to Contain It"</a> <span class="cs1-format">(PDF)</span>. <i>National Tax Journal</i>. 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Brussels: European Commission, Directorate-General for Economic and Financial Affairs. 2012. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-92-79-22920-6" title="Special:BookSources/978-92-79-22920-6"><bdi>978-92-79-22920-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Possible+reforms+of+real+estate+taxation%3A+criteria+for+successful+policies&rft.place=Brussels&rft.series=Occasional+Papers&rft.pub=European+Commission%2C+Directorate-General+for+Economic+and+Financial+Affairs&rft.date=2012&rft.isbn=978-92-79-22920-6&rft_id=https%3A%2F%2Fec.europa.eu%2Feconomy_finance%2Fpublications%2Foccasional_paper%2F2012%2Fop119_en.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-World_Bank-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-World_Bank_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-World_Bank_4-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-World_Bank_4-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBinswanger-Mkhize,_Hans_PBourguignon,_CamilleBrink,_Rogier_van_den2009" class="citation book cs1">Binswanger-Mkhize, Hans P; Bourguignon, Camille; Brink, Rogier van den (2009). Binswanger-Mkhize, Hans P.; Bourguignon, Camille; Van Den Brink, Rogier (eds.). <a rel="nofollow" class="external text" href="https://openknowledge.worldbank.org/handle/10986/2653"><i>Agricultural Land Redistribution: Toward Greater Consensus</i></a>. World Bank. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1596%2F978-0-8213-7627-0">10.1596/978-0-8213-7627-0</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-8213-7627-0" title="Special:BookSources/978-0-8213-7627-0"><bdi>978-0-8213-7627-0</bdi></a>. <q>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 landlords</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Agricultural+Land+Redistribution%3A+Toward+Greater+Consensus&rft.pub=World+Bank&rft.date=2009&rft_id=info%3Adoi%2F10.1596%2F978-0-8213-7627-0&rft.isbn=978-0-8213-7627-0&rft.au=Binswanger-Mkhize%2C+Hans+P&rft.au=Bourguignon%2C+Camille&rft.au=Brink%2C+Rogier+van+den&rft_id=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F2653&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.economist.com/blogs/economist-explains/2014/11/economist-explains-0">"Why land value taxes are so popular, yet so rare"</a>. <i>The Economist</i>. 10 November 2014. <q>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 [could] be more reasonable". Milton Friedman said it was "least bad tax". Yet there are only a handful of real-world examples of land value taxes (LVT). Why are they so popular yet so rare?</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Economist&rft.atitle=Why+land+value+taxes+are+so+popular%2C+yet+so+rare&rft.date=2014-11-10&rft_id=https%3A%2F%2Fwww.economist.com%2Fblogs%2Feconomist-explains%2F2014%2F11%2Feconomist-explains-0&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-Wealth_of_Nations_5:2-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-Wealth_of_Nations_5:2_6-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSmith1776" class="citation book cs1">Smith, Adam (1776). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=8ilFjwEACAAJ"><i>The Wealth of Nations, Book V, Chapter 2, Article I: Taxes upon the Rent of Houses</i></a>. <q>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 ground.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Wealth+of+Nations%2C+Book+V%2C+Chapter+2%2C+Article+I%3A+Taxes+upon+the+Rent+of+Houses&rft.date=1776&rft.aulast=Smith&rft.aufirst=Adam&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3D8ilFjwEACAAJ&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-George_1879-7"><span class="mw-cite-backlink">^ <a href="#cite_ref-George_1879_7-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-George_1879_7-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGeorge1879" class="citation book cs1">George, Henry (1879). <a rel="nofollow" class="external text" href="http://www.henrygeorge.org/pchp19.htm"><i>Progress and Poverty</i></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Progress+and+Poverty&rft.date=1879&rft.aulast=George&rft.aufirst=Henry&rft_id=http%3A%2F%2Fwww.henrygeorge.org%2Fpchp19.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span> The often cited passage is titled "The unbound Savannah."</span> </li> <li id="cite_note-kjk-8"><span class="mw-cite-backlink">^ <a href="#cite_ref-kjk_8-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-kjk_8-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKristensen" class="citation web cs1">Kristensen, K.J. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180416103209/http://www.grundskyld.dk/2-assessment.html">"Land Valuation in Denmark (1903–1945)"</a>. <i>www.grundskyld.dk</i>. 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Retrieved <span class="nowrap">3 April</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.grundskyld.dk&rft.atitle=Land+Valuation+in+Denmark+%281903%E2%80%931945%29&rft.aulast=Kristensen&rft.aufirst=K.J.&rft_id=http%3A%2F%2Fwww.grundskyld.dk%2F2-assessment.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFZelmenis" class="citation web cs1">Zelmenis, Artis. <a rel="nofollow" class="external text" href="http://www.baltic-legal.com/taxes-in-lithuania-eng.htm">"Taxes in Lithuania: Baltic Legal taxation"</a>. <i>www.baltic-legal.com</i><span class="reference-accessdate">. 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Archived from <a rel="nofollow" class="external text" href="http://www.scotland.gov.uk/library/documents-w4/lrpg-00.htm">the original</a> on 6 September 2008.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Recommendations+for+action%3A+January+1999&rft.pub=Scottish+Office&rft.date=1998&rft_id=info%3Aoclcnum%2F41076474&rft.isbn=0-7480-7251-9&rft_id=http%3A%2F%2Fwww.scotland.gov.uk%2Flibrary%2Fdocuments-w4%2Flrpg-00.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span> (Recommendation G8)</span> </li> <li id="cite_note-118"><span class="mw-cite-backlink"><b><a href="#cite_ref-118">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20121006200546/http://www.scotland.gov.uk/topics/farmingrural/Rural/rural-land/right-to-buy/Resources/Land-Reform">"Land Reform History"</a>. 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Retrieved <span class="nowrap">16 May</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Land+Reform+History&rft.pub=Scottish+Government&rft.date=2009-07-06&rft_id=http%3A%2F%2Fwww.scotland.gov.uk%2Ftopics%2Ffarmingrural%2FRural%2Frural-land%2Fright-to-buy%2FResources%2FLand-Reform&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-119"><span class="mw-cite-backlink"><b><a href="#cite_ref-119">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20101001230349/http://www.scottish.parliament.uk/s3/committees/lgc/index.htm">"Local Government and Communities"</a>. The Scottish Parliament. Archived from <a rel="nofollow" class="external text" href="http://www.scottish.parliament.uk/s3/committees/lgc/index.htm">the original</a> on 1 October 2010<span class="reference-accessdate">. Retrieved <span class="nowrap">25 September</span> 2010</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Local+Government+and+Communities&rft.pub=The+Scottish+Parliament&rft_id=http%3A%2F%2Fwww.scottish.parliament.uk%2Fs3%2Fcommittees%2Flgc%2Findex.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-120"><span class="mw-cite-backlink"><b><a href="#cite_ref-120">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20110605222615/http://www.scottish.parliament.uk/nmCentre/news/news-comm-00/clg00-031.htm">"Parliament Committee announces Terms of Reference for Inquiry into Local Government Finance"</a>. <i>The Scottish Parliament</i>. 13 November 2000. Archived from <a rel="nofollow" class="external text" href="http://www.scottish.parliament.uk/nmCentre/news/news-comm-00/clg00-031.htm">the original</a> on 5 June 2011.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Scottish+Parliament&rft.atitle=Parliament+Committee+announces+Terms+of+Reference+for+Inquiry+into+Local+Government+Finance&rft.date=2000-11-13&rft_id=http%3A%2F%2Fwww.scottish.parliament.uk%2FnmCentre%2Fnews%2Fnews-comm-00%2Fclg00-031.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-121"><span class="mw-cite-backlink"><b><a href="#cite_ref-121">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090621175229/http://www.scottish.parliament.uk/business/committees/historic/x-lg/reports-02/lgr02-06-vol01-02.htm#3">"Local Government Committee, 6th Report 2002, Report on Inquiry into Local Government Finance, Volume 1 : Report"</a>. <i>Scottish Parliament</i>. 2002. Archived from <a rel="nofollow" class="external text" href="http://www.scottish.parliament.uk/business/committees/historic/x-lg/reports-02/lgr02-06-vol01-02.htm#3">the original</a> on 21 June 2009.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Scottish+Parliament&rft.atitle=Local+Government+Committee%2C+6th+Report+2002%2C+Report+on+Inquiry+into+Local+Government+Finance%2C+Volume+1+%3A+Report&rft.date=2002&rft_id=http%3A%2F%2Fwww.scottish.parliament.uk%2Fbusiness%2Fcommittees%2Fhistoric%2Fx-lg%2Freports-02%2Flgr02-06-vol01-02.htm%233&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-122"><span class="mw-cite-backlink"><b><a href="#cite_ref-122">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20110501050914/http://www.scottish.parliament.uk/business/chamber/mop-03/mop-01-30.htm">"Minutes of Proceedings, Meeting of the Parliament, Vol 4 No 47 Session 1"</a>. <i>Scottish Parliament</i>. 30 January 2003. Archived from <a rel="nofollow" class="external text" href="http://www.scottish.parliament.uk/business/chamber/mop-03/mop-01-30">the original</a> on 1 May 2011.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Scottish+Parliament&rft.atitle=Minutes+of+Proceedings%2C+Meeting+of+the+Parliament%2C+Vol+4+No+47+Session+1&rft.date=2003-01-30&rft_id=http%3A%2F%2Fwww.scottish.parliament.uk%2Fbusiness%2Fchamber%2Fmop-03%2Fmop-01-30&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-123"><span class="mw-cite-backlink"><b><a href="#cite_ref-123">^</a></b></span> <span class="reference-text">"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, <a href="/wiki/2004_Madrid_train_bombings" title="2004 Madrid train bombings">such as was visited upon your host city</a> [eleven weeks earlier].... [W]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 <a href="/wiki/Mark_Ballard" title="Mark Ballard">Mark Ballard</a>, <a href="/wiki/Robin_Harper" title="Robin Harper">Robin Harper</a>, <a href="/wiki/Shiona_Baird" title="Shiona Baird">Shiona Baird</a>, <a href="/wiki/Mark_Ruskell" title="Mark Ruskell">Mark Ruskell</a>, Chris Balance, <a href="/wiki/Eleanor_Scott" title="Eleanor Scott">Eleanor Scott</a>, <a href="/wiki/Patrick_Harvie" title="Patrick Harvie">Patrick Harvie</a>, <a href="/wiki/Rosie_Kane" title="Rosie Kane">Rosie Kane</a>, <a href="/wiki/Rosemary_Byrne" title="Rosemary Byrne">Rosemary Byrne</a>, and <a href="/wiki/Rob_Gibson" title="Rob Gibson">Rob Gibson</a></span> </li> <li id="cite_note-124"><span class="mw-cite-backlink"><b><a href="#cite_ref-124">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.ipp.org.nz/localgovtfiles/Funding%2Band%2Brating/Scott...funding%2Breport%2B06.pdf">IPP.org.nz</a><sup class="noprint Inline-Template"><span style="white-space: nowrap;">[<i><a href="/wiki/Wikipedia:Link_rot" title="Wikipedia:Link rot"><span title=" Dead link tagged June 2017">dead link</span></a></i><span style="visibility:hidden; color:transparent; padding-left:2px">‍</span>]</span></sup></span> </li> <li id="cite_note-125"><span class="mw-cite-backlink"><b><a href="#cite_ref-125">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1">"SLGFR news: a fairer way". Vol. 112, no. 1216. Land&Liberty. 2006–2007.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=SLGFR+news%3A+a+fairer+way&rft.volume=112&rft.issue=1216&rft.date=2006%2F2007&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-126"><span class="mw-cite-backlink"><b><a href="#cite_ref-126">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMaddox2009" class="citation news cs1">Maddox, David (26 June 2009). <a rel="nofollow" class="external text" href="http://thescotsman.scotsman.com/politics/Scotland39s-biggest-city-backs-plan.5404468.jp">"Scotland's biggest city backs plan to replace council tax"</a>. <i>The Scotsman</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Scotsman&rft.atitle=Scotland%27s+biggest+city+backs+plan+to+replace+council+tax&rft.date=2009-06-26&rft.aulast=Maddox&rft.aufirst=David&rft_id=http%3A%2F%2Fthescotsman.scotsman.com%2Fpolitics%2FScotland39s-biggest-city-backs-plan.5404468.jp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-127"><span class="mw-cite-backlink"><b><a href="#cite_ref-127">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100111074413/http://www.glasgow.gov.uk/en/YourCouncil/Council_Committees/Committees/Minutes_Agendas/">"Council Minutes"</a>. 2009. Archived from <a rel="nofollow" class="external text" href="http://www.glasgow.gov.uk/en/YourCouncil/Council_Committees/Committees/Minutes_Agendas/">the original</a> on 11 January 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Council+Minutes&rft.date=2009&rft_id=http%3A%2F%2Fwww.glasgow.gov.uk%2Fen%2FYourCouncil%2FCouncil_Committees%2FCommittees%2FMinutes_Agendas%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-128"><span class="mw-cite-backlink"><b><a href="#cite_ref-128">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation journal cs1"><a rel="nofollow" class="external text" href="http://LandandLiberty.net">"Glasgow goes for land tax"</a>. <i>Land&Liberty</i>. <b>116</b> (1224). 26 July 2009. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0023-7574">0023-7574</a><span class="reference-accessdate">. Retrieved <span class="nowrap">20 August</span> 2009</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Land%26Liberty&rft.atitle=Glasgow+goes+for+land+tax&rft.volume=116&rft.issue=1224&rft.date=2009-07-26&rft.issn=0023-7574&rft_id=http%3A%2F%2FLandandLiberty.net&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-tdk_statistics-129"><span class="mw-cite-backlink">^ <a href="#cite_ref-tdk_statistics_129-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-tdk_statistics_129-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-tdk_statistics_129-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.statistikbanken.dk/statbank5a/selectvarval/define.asp?PLanguage=0&subword=tabsel&MainTable=EJDSK2&PXSId=146174&tablestyle=&ST=SD&buttons=0">"EJDSK2: Ejendomsskatter efter område og skattepromille"</a>. 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LBK nr 1104 af 22 August 2013.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Bekendtg%C3%B8relse+af+lov+om+kommunal+ejendomsskat&rft.pub=LBK+nr+1104+af+22+August+2013&rft_id=https%3A%2F%2Fwww.retsinformation.dk%2FForms%2FR0710.aspx%3Fid%3D158270&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-emta_maamaks-131"><span class="mw-cite-backlink">^ <a href="#cite_ref-emta_maamaks_131-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-emta_maamaks_131-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-emta_maamaks_131-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.emta.ee/ariklient/maksud-ja-tasumine/muud-maksud-ja-nouded/maamaks">"Maamaks"</a>. Maksu- ja Tolliamet<span class="reference-accessdate">. Retrieved <span class="nowrap">16 January</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Maamaks&rft.pub=Maksu-+ja+Tolliamet&rft_id=https%3A%2F%2Fwww.emta.ee%2Fariklient%2Fmaksud-ja-tasumine%2Fmuud-maksud-ja-nouded%2Fmaamaks&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> <li id="cite_note-:4-132"><span class="mw-cite-backlink">^ <a href="#cite_ref-:4_132-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:4_132-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.vid.gov.lv/en/immovable-property-tax">"Immovable property tax | Valsts ieņēmumu dienests"</a>. <i>www.vid.gov.lv</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 February</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.vid.gov.lv&rft.atitle=Immovable+property+tax+%7C+Valsts+ie%C5%86%C4%93mumu+dienests&rft_id=https%3A%2F%2Fwww.vid.gov.lv%2Fen%2Fimmovable-property-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading3"><h3 id="Sources">Sources</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=59" title="Edit section: Sources"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239549316">.mw-parser-output .refbegin{margin-bottom:0.5em}.mw-parser-output .refbegin-hanging-indents>ul{margin-left:0}.mw-parser-output .refbegin-hanging-indents>ul>li{margin-left:0;padding-left:3.2em;text-indent:-3.2em}.mw-parser-output .refbegin-hanging-indents ul,.mw-parser-output .refbegin-hanging-indents ul li{list-style:none}@media(max-width:720px){.mw-parser-output .refbegin-hanging-indents>ul>li{padding-left:1.6em;text-indent:-1.6em}}.mw-parser-output .refbegin-columns{margin-top:0.3em}.mw-parser-output .refbegin-columns ul{margin-top:0}.mw-parser-output .refbegin-columns li{page-break-inside:avoid;break-inside:avoid-column}@media screen{.mw-parser-output .refbegin{font-size:90%}}</style><div class="refbegin" style=""> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCoughlan1999" class="citation journal cs1">Coughlan, J. Anthony (1999). <a rel="nofollow" class="external text" href="https://heinonline.org/HOL/Page?handle=hein.journals/gmlr7&id=271&div=&collection=">"Land Value Taxation and Constitutional Uniformity"</a>. <i>George Mason Law Review</i>. <b>7</b> (2): 261.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=George+Mason+Law+Review&rft.atitle=Land+Value+Taxation+and+Constitutional+Uniformity&rft.volume=7&rft.issue=2&rft.pages=261&rft.date=1999&rft.aulast=Coughlan&rft.aufirst=J.+Anthony&rft_id=https%3A%2F%2Fheinonline.org%2FHOL%2FPage%3Fhandle%3Dhein.journals%2Fgmlr7%26id%3D271%26div%3D%26collection%3D&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=60" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSomerset_Webb2013" class="citation web cs1"><a href="/wiki/Merryn_Somerset_Webb" title="Merryn Somerset Webb">Somerset Webb, Merryn</a> (27 September 2013). <a rel="nofollow" class="external text" href="https://www.ft.com/cms/s/2/392c33a6-211f-11e3-8aff-00144feab7de.html#axzz2g78MTFik">"How a levy based on location values could be the perfect tax"</a>. <i>FT.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">29 September</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=FT.com&rft.atitle=How+a+levy+based+on+location+values+could+be+the+perfect+tax&rft.date=2013-09-27&rft.aulast=Somerset+Webb&rft.aufirst=Merryn&rft_id=http%3A%2F%2Fwww.ft.com%2Fcms%2Fs%2F2%2F392c33a6-211f-11e3-8aff-00144feab7de.html%23axzz2g78MTFik&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://medium.com/@phila_31297/why-a-land-value-tax-is-inevitable-44e7e4571d33">"Why a Land Value Tax is Inevitable"</a>. 29 September 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Why+a+Land+Value+Tax+is+Inevitable&rft.date=2018-09-29&rft_id=https%3A%2F%2Fmedium.com%2F%40phila_31297%2Fwhy-a-land-value-tax-is-inevitable-44e7e4571d33&rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+value+tax" class="Z3988"></span></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_sources">External sources</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_value_tax&action=edit&section=61" title="Edit section: External sources"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.osr.nsw.gov.au/info/legislation/amendments/201006/land">New South Wales Land Tax Management Act 1956 (Australia)</a></li></ul> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 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