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.

Lincoln Institute of Land Policy

The report is designed to bridge the gap between theory and practice by combining research findings, case studies, and contributions from scholars in a variety of academic disciplines, and from professional practitioners, local officials, and citizens in diverse communities.

 

Rick Rybeck on March 8, 2019

Rick Rybeck, Director of Just Economics, a firm helps communities harmonize economic incentives with public policy

 

D.C. Policy Center

The analysis shows that if the city were to adopt a land value tax in the context of its current restrictive land use practices, this new tax regime would be unlikely to increase the city's housing supply

 

Lincoln Institute of Land Policy
 

David M. Levinson and Emilia Istrate from Brookings

The study examines accessibility and its importance in assessing transportation performance and in creating a sustainable transportation funding source.

 

Leaning on the Land

More and more communities are considering reviving an old tax idea that's been tried in only a few places. Like most municipalities, Millbourne relied heavily on property taxes. The city taxed land and the buildings on top of the land at the same rate, which is typical for cities across the country.

 

The Split Rate Tax by Alanna Hartzok from Earth Rights Institute

With over 90% of the property owners in the City of Harrisburg, the two-tiered tax rate system actually saves money over what would otherwise be a single tax system that is currently in use in nearly all municipalities in Pennsylvania.
This article was published in The American Journal of Economics and Sociology, April, 1997 (41 East 72nd St., NYC, NY, 10021) and is a slightly revised version of her talk at the Jerome Levy Economics Institute of Bard College conference on "Land, Wealth, and Poverty" held at Annandale-on-Hudson, NY on November 2 - 4, 1995.

 

Robert M. Schwab and Amy Rehder Harris

This report is an analysis of graded property taxes and pure land taxes. A number of Pennsylvania cities other than Pittsburgh have used a graded tax at various times, and their experiences offer a further opportunity to study the effect of split rate taxation.

 

Mark Alan Hughes from Lincoln Institute of Land Policy

Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation.

 

Portland State University

The study consists of model simulations of tax shift progressing from the present conventional tax to real market value assessments and land value taxation in two contrasting Portland communities.

 

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.

 

Washington Examiner, February 2017

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

 

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.

 

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.

 

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

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

 

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.

 

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.

 

Forward Thinking
Website

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

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