Land value tax: Difference between revisions
Content added Content deleted
imported>Admin No edit summary |
(Reorganized and added a stub definiton) |
||
| (6 intermediate revisions by 2 users not shown) | |||
| Line 1: | Line 1: | ||
A '''land value tax''' or '''location value tax''' ('''LVT'''), also called a '''site valuation tax''', '''split rate tax''', or '''site-value rating''', is an ''ad valorem'' levy on the unimproved value of land. |
|||
page topic suggested by Max Ghenis @MaxGhenis, 28 October 2016. |
|||
Wikipedia has |
Wikipedia has an extensive page on the definition and history of the land value tax, as well as international examples: [https://en.wikipedia.org/wiki/Land_value_tax Land value tax]. |
||
''Suggestion: this page might focus on current local or proposed forms of LVT, arguments and campaigns for such, avoiding duplication of Wikipedia page. -admin. '' |
''Suggestion: this page might focus on current local or proposed forms of LVT, arguments and campaigns for such, avoiding duplication of Wikipedia page. -admin. '' |
||
Thomas Paine advocated a land value tax in [https://twitter.com/hashtag/AgrarianJustice?src=hashtag_click #AgrarianJustice], 1797. |
|||
== Local LVT Proposals and Initiatives == |
|||
<br /> |
|||
== Resources == |
|||
*Gilbert, James H. "Single-Tax Movement in Oregon." Political Science Quarterly, Vol. 31, No. 1 (Mar., 1916), pp. 25-52<br/> DOI: 10.2307/2141702/ [http://www.jstor.org/stable/2141702 http://www.jstor.org/stable/2141702].<br/> |
|||
*Churchill, Winston. "[http://www.gutenberg.org/files/18419/18419-h/18419-h.htm#LAND_AND_INCOME Land and Income Taxes in the Budget.]" Speech in Edinburgh, July 17, 1909. As published in Churchill, Liberalism and the Social Problem, 1909. (land ownership ""The mother of all monopolies"). [http://www.gutenberg.org/files/18419/18419-h/18419-h.htm#LAND_AND_INCOME http://www.gutenberg.org/files/18419/18419-h/18419-h.htm#LAND_AND_INCOME]<br/> . |
|||
*Smith, Noah. "[https://www.bloomberg.com/view/articles/2017-10-24/faster-growth-begins-with-a-land-tax-in-u-s-cities Faster Growth Begins With a Land Tax in U.S. Cities. This would lower land costs, encouraging affordable housing and more density]." ''Bloomberg Business News. ''October 24, 2017.<br/> [https://www.bloomberg.com/view/articles/2017-10-24/faster-growth-begins-with-a-land-tax-in-u-s-cities. https://www.bloomberg.com/view/articles/2017-10-24/faster-growth-begins-with-a-land-tax-in-u-s-cities. ] |
|||
|
|||
|
|||
[[Category:Policy]] [[Category:Taxation]] |
|||
Latest revision as of 22:05, 12 April 2020
A land value tax or location value tax (LVT), also called a site valuation tax, split rate tax, or site-value rating, is an ad valorem levy on the unimproved value of land.
Wikipedia has an extensive page on the definition and history of the land value tax, as well as international examples: Land value tax.
Suggestion: this page might focus on current local or proposed forms of LVT, arguments and campaigns for such, avoiding duplication of Wikipedia page. -admin.
Thomas Paine advocated a land value tax in #AgrarianJustice, 1797.
Local LVT Proposals and Initiatives
Resources
- Gilbert, James H. "Single-Tax Movement in Oregon." Political Science Quarterly, Vol. 31, No. 1 (Mar., 1916), pp. 25-52
DOI: 10.2307/2141702/ http://www.jstor.org/stable/2141702.
- Churchill, Winston. "Land and Income Taxes in the Budget." Speech in Edinburgh, July 17, 1909. As published in Churchill, Liberalism and the Social Problem, 1909. (land ownership ""The mother of all monopolies"). http://www.gutenberg.org/files/18419/18419-h/18419-h.htm#LAND_AND_INCOME
. - Smith, Noah. "Faster Growth Begins With a Land Tax in U.S. Cities. This would lower land costs, encouraging affordable housing and more density." Bloomberg Business News. October 24, 2017.
https://www.bloomberg.com/view/articles/2017-10-24/faster-growth-begins-with-a-land-tax-in-u-s-cities.