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
- 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.