- Briefing Room
This section contains policy reports and public programs that explore the use of Land Value Taxes as a revenue source for transportation.
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.
This Washington Examiner news article discusses the 2011 implementation of a land value tax in Altoona, Pennsylvania.
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.
This local news article discusses the City Council decision to discontinue the land value tax and revert to traditional property value taxation.
This article describes how land-value taxation would best be implemented in the United States.
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.
This article examines the efficiency of the land value tax as well as land value tax as a substitute for other taxes.
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.
A variety of links from US and international sources are provided with information on Land Value Taxation.