By Richard F. Dye, Richard W. England
Authors Richard F. Dye and Richard W. England study the event of these who've applied the land price tax -- greater than 30 nations worldwide, and within the usa, a number of municipalities relationship again to 1913, while the Pennsylvania legislature approved Pittsburgh and Scranton to tax land values at a better expense than development values. A 1951 statute gave smaller Pennsylvania towns an analogous choice to enact a two-rate estate tax, a version of the land price tax. approximately 15 groups at the moment use this sort of tax software, whereas others attempted and rescinded it. Hawaii additionally has event with two-rate taxation, and Virginia and Connecticut have approved municipalities to decide on a two-rate estate tax.
The land worth tax has been subjected to stories evaluating jurisdictions with and with out it, and to criminal demanding situations. A land worth tax additionally increases administrative matters, really within the region of estate tax checks. Land worth taxation is an enticing replacement to the conventional estate tax, specially to even more complicated varieties of estate tax measures comparable to overview boundaries, the authors finish. A land price tax is healthier carried out if neighborhood officers use top assessing practices to maintain land and development values brand new; section in twin tax charges over a number of years; and contain a tax credits characteristic in these groups the place land-rich yet income-poor voters may perhaps be afflicted by land worth taxation.
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Additional info for Assessing the Theory and Practice of Land Value Taxation
Assessing the distributive impact of a revenue-neutral shift from a uniform property tax to a two-rate property tax with a uniform credit. National Tax Journal 58(2): 247–260. D. 2009. International experience with land value taxation. In Land value taxation: Theory, evidence, and practice, Dye and England, eds. D. and William J. McCluskey. 2008. The feasibility of site value taxation. In Making the property tax work: Experiences in developing and transitional countries. Roy Bahl, Jorge MartinezVasquez, and Joan Youngman, eds.
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In Land value taxation: Theory, evidence, and practice, Dye and England, eds. Plassmann, Florenz, and T. Nicolaus Tideman. 2000. A Markov chain Monte Carlo analysis of the effect of two-rate property taxes on construction. Journal of Urban Economics 47(2): 216–247. * Plummer, Elizabeth. 2009. Fairness and distributional issues with land value taxation. In Land value taxation: Theory, evidence, and practice, Dye and England, eds. State of Connecticut. 2009. Public act no. 09-236: An act establishing a land value taxation pilot program.