By Richard F. Dye, Richard W. England
Authors Richard F. Dye and Richard W. England learn the adventure of these who've applied the land worth tax -- greater than 30 international locations worldwide, and within the usa, a number of municipalities relationship again to 1913, while the Pennsylvania legislature approved Pittsburgh and Scranton to tax land values at a better expense than construction values. A 1951 statute gave smaller Pennsylvania towns an analogous choice to enact a two-rate estate tax, a version of the land price tax. approximately 15 groups at the moment use this kind of tax application, whereas others attempted and rescinded it. Hawaii additionally has adventure with two-rate taxation, and Virginia and Connecticut have approved municipalities to settle on a two-rate estate tax.
The land price tax has been subjected to stories evaluating jurisdictions with and with out it, and to criminal demanding situations. A land price tax additionally increases administrative matters, really within the quarter of estate tax tests. Land price taxation is an enticing substitute to the normal estate tax, specially to even more not easy forms of estate tax measures resembling evaluate obstacles, the authors finish. A land price tax is healthier applied if neighborhood officers use top assessing practices to maintain land and development values brand new; part in twin tax premiums over a number of years; and contain a tax credits characteristic in these groups the place land-rich yet income-poor electorate may be afflicted by land price taxation.
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Additional info for Assessing the Theory and Practice of Land Value Taxation
2009. Land value taxation: Theory, evidence, and practice. Cambridge, MA: Lincoln Institute of Land Policy. England, Richard W. 2007. S. cities. In Land policies and their outcomes. Gregory K. Ingram and Yu-Hung Hong, eds. Cambridge, MA: Lincoln Institute of Land Policy. , and Min Qiang Zhao. 2005. Assessing the distributive impact of a revenue-neutral shift from a uniform property tax to a two-rate property tax with a uniform credit. National Tax Journal 58(2): 247–260. D. 2009. International experience with land value taxation.
Working Paper. Cambridge, MA: Lincoln Institute of Land Policy. policy focus report ● Lincoln Institute of Land Policy Lackawanna County. 2008. County Lines 2008. Department of Planning and Economic Development. pdf. ———. 2009. 2009 Lackawanna County millage and 2009–2010 school millage. lackawannacounty. pdf. Lusht, Kenneth. 1992. The site value tax and residential development. Working Paper. Cambridge, MA: Lincoln Institute of Land Policy. , and Charles E. Zech. 1983. An empirical test: The economic effects of land value taxation: Reply.
09-236: An act establishing a land value taxation pilot program. PDF. Vickrey, William. 1999. Simplification, progression, and a level playing field. C. Wenzer, ed. E. Sharpe. * References noted with an asterisk are chapters from the Lincoln Institute book Land value taxation: Theory, evidence, and practice, Dye and England, eds. A bout the A uthors Ordering Information Richard F. Dye is a visiting fellow at the Lincoln Institute. He is professor at the Institute of Government and Public Affairs at the University of Illinois at Chicago and the Ernest A.