Land Value Tax Resources

This section contains policy reports and public programs that explore the use of Land Value Taxes as a revenue source for transportation.

Henry George's Land Value Tax: An Idea Whose Time Has Come?

Philip Bess, American Affairs Magazine, 2018

An urgency to address aesthetic, economic, environmental and social issues has prompted renewed interest in Henry George, the nineteenth-century political economist and land reformer, and specifically in the idea and merits of land value taxation and some possible forms in which a land value tax (LVT) might be implemented. This article discusses LVT, transect-based zoning, and other possible approaches using land value tax theory.

The Short Life of Pennsylvania's Radical Tax Reform

Washington Examiner, February 2017

This Washington Examiner news article discusses the 2011 implementation of a land value tax in Altoona, Pennsylvania.

Land Value in Pennsylvania: A Practical Application

American Institute for Economic Research, January 2017

In this article, the author describes some practical theories on land value taxation and reviews how the state of Pennsylvania has dealt with this type of taxation.

City Council Decides to Cut Land Value Tax

Altoona Mirror, June 2016

This local news article discusses the City Council decision to discontinue the land value tax and revert to traditional property value taxation.

The Implementation of Land-Value Taxation

Fred Foldvary, Ph.D., Progress.org, November 2015

This article describes how land-value taxation would best be implemented in the United States.

Financing Transportation with Land Value Taxes

The Journal of Transport and Land Use, 2012

This article discusses the merits of modifying the existing system of taxing property for transportation financing by employing split rate taxes for private property. The authors' results show that split rate taxes may lead to higher density of development due to lower taxes on building assets compared to adjacent land.

Land Value Taxation

Lincoln Institute of Land Policy, March 1998

This article examines the efficiency of the land value tax as well as land value tax as a substitute for other taxes.

Could Land Value Tax Reduce the Tax Bill for 99% of Us?

Forward Thinking

Land Value Tax purists argue that it should be the only tax charged. One difficulty with this is it means some people are not paying any tax, and this does not create responsibility for public spending. However, in combination with some consumption taxes (VAT and specific duties) the system could operate equitably and replace many current taxes including property taxes and potentially Income Tax.

Land Value Tax Guide - More Links

Land Value Tax Guide

A variety of links from US and international sources are provided with information on Land Value Taxation.