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Download e-book for iPad: Assessing the Theory and Practice of Land Value Taxation by Richard F. Dye, Richard W. England

By Richard F. Dye, Richard W. England

ISBN-10: 1558442049

ISBN-13: 9781558442047

The land price tax is the point of interest of this coverage concentration document, Assessing the speculation and perform of Land price Taxation. an idea courting again to Henry George, the land price tax is a version of the valuables tax that imposes the next tax cost on land than on advancements, or taxes in basic terms the land worth. Many different forms of alterations in estate tax coverage, corresponding to evaluation freezes or boundaries, have bad unintended effects, together with unequal therapy of equally located taxpayers and distortion of financial incentives. The land worth tax can increase either the equity and the potency of estate tax assortment, with few bad results; land is successfully in mounted provide, so a rise within the tax fee on land worth will increase profit with no distorting the incentives for vendors to speculate in and use their land. A land price tax has additionally been visible in order to strive against city sprawl via encouraging density and infill development.

Authors Richard F. Dye and Richard W. England learn the event of these who've carried out the land price tax -- greater than 30 nations world wide, and within the usa, numerous municipalities relationship again to 1913, while the Pennsylvania legislature accredited Pittsburgh and Scranton to tax land values at the next cost than construction values. A 1951 statute gave smaller Pennsylvania towns an identical choice to enact a two-rate estate tax, a version of the land worth tax. approximately 15 groups at present use this sort of tax software, whereas others attempted and rescinded it. Hawaii additionally has adventure with two-rate taxation, and Virginia and Connecticut have approved municipalities to settle 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 concerns, fairly within the sector of estate tax exams. Land worth taxation is an enticing replacement to the conventional estate tax, particularly to even more tricky forms of estate tax measures reminiscent of evaluate obstacles, 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; part in twin tax premiums over numerous years; and comprise a tax credits characteristic in these groups the place land-rich yet income-poor electorate may possibly be afflicted by land worth taxation.

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Extra info for Assessing the Theory and Practice of Land Value Taxation

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Cambridge, MA: Lincoln Institute of Land Policy. George, Henry. 1962 [1879]. Progress and poverty. New York: Robert Schalkenbach Foundation. German, Jerry. 2009. The new model for tax administration. Online course. edu/ education Haveman, Mark, and Terri A. Sexton. 2008. Property tax assessment limits: Lessons from thirty years of experience. Cambridge, MA: Lincoln Institute of Land Policy. Hughes, Mark Alan. 2007. Why so little Georgism in America: Using the Pennsylvania case files to understand the slow, uneven progress of land value taxation.

Policy focus report ● Lincoln Institute of Land Policy ................... To facilitate adoption and retention of a two-rate property tax, we recommend the following features as part of a tax reform package: • measures to guarantee best practices by local assessing officials, including frequent reassessment of taxable properties; • phase-in of dual tax rates over several years to reduce the immediate negative impact on some property owners; and • inclusion of a tax credit feature to reduce the burden on land-rich but income-poor citizens.

Scrantonpa. pdf Kenyon, Daphne A. 2007. The property tax–school funding dilemma. Cambridge, MA: Lincoln Institute of Land Policy. ———. 2009. 2009 Operating Budget. pdf. Kwak, Sally. 2009. Biases in analysis of split-rate property tax reforms: Hawaii’s experience 1963– 1979. Working Paper. Cambridge, MA: Lincoln Institute of Land Policy. * Coe, Richard D. 2009. The legal framework for land value taxation in the United States. In Land value taxation: Theory, evidence, and practice, Dye and England, eds.

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Assessing the Theory and Practice of Land Value Taxation by Richard F. Dye, Richard W. England

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