Property Taxation and Efficient Urban Land Allocation: The Land Value Tax Revisited

1977 ◽  
Vol 1 (2) ◽  
pp. 29-40
Author(s):  
Harry W. Miley
Keyword(s):  
Urban Land ◽  
Land Allocation ◽  
Land Value ◽  
Property Taxation ◽  
Land Value Tax

Implications of a Land Value Tax with Error in Assessed Values

2009 ◽  
Vol 85 (4) ◽  
pp. 576-586 ◽  
Author(s):  
J. I. Chapman ◽  
R. J. Johnston ◽  
T. J. Tyrrell
Keyword(s):  
Land Value ◽  
Land Value Tax

scholarly journals The First Interval: Evaluating ACT's Land Value Tax Transition

2020 ◽  
Author(s):  
Cameron Murray
Keyword(s):  
Transition Period ◽  
Housing Construction ◽  
Tax Rates ◽  
Land Value ◽  
Land Prices ◽  
Different Types ◽  
Land Value Tax

• Increasing land tax rates appears to have deterred housing speculation• Future land tax obligations are already capitalised into lower land prices• Because of this, new home buyers save between $1000 and $2000 per year on mortgage costs• New housing construction has remained strong during the tax transition period• Residential rental growth is at historical lows, benefiting renting households• The distribution of land tax obligations between different types of land holders is the main political sensitivity

Measuring the Effects of a Land Value Tax on Land Development

2009 ◽  
Vol 4 (1) ◽  
pp. 45-64 ◽  
Author(s):  
Seong-Hoon Cho ◽  
Seung Gyu Kim ◽  
Roland K. Roberts
Keyword(s):  
Land Development ◽  
Land Value ◽  
Land Value Tax

scholarly journals Implementing a land value tax: Considerations on moving from theory to practice

2020 ◽  
Vol 94 ◽  
pp. 104494 ◽  
Author(s):  
Cathy Hughes ◽  
Sarah Sayce ◽  
Edward Shepherd ◽  
Pete Wyatt
Keyword(s):  
Land Value ◽  
Theory To Practice ◽  
Land Value Tax

scholarly journals LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART I - POLICY ANALYSIS AND CONCEPTUAL MODEL FOR THE TAXATION SYSTEM ON REAL PROPERTY

2010 ◽  
Vol 14 (1) ◽  
pp. 73-86 ◽  
Author(s):  
Saulius Raslanas ◽  
Edmundas Kazimieras Zavadskas ◽  
Artūras Kaklauskas
Keyword(s):  
Sustainable Development ◽  
Urban Development ◽  
Policy Analysis ◽  
Conceptual Model ◽  
Sustainable Urban Development ◽  
Property Taxes ◽  
Land Value ◽  
Real Property ◽  
Property Taxation ◽  
Taxation System

This article on issues related to real property taxes has two parts. Part One deliberates the concept of sustainable development as well as Lithuania’s real property taxation system and possible ways to improve it. Part Two analyses various methods of land assessment. The objectives of this paper are to analyze the importance of a tax on real property within the taxation system of Lithuania and to plan the implementation of such a reform in the future. A tax on land is presented as one alternative for a reform of the taxation system on real property in Lithuania.

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