Land Value Taxation
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Home > Art, Film & Photography > Land Value Taxation: Georgism, Harry Gunnison Brown, Henry George, Lands Valuation Appeal Court, Land (Economics), Land Value Tax, Land Val
Land Value Taxation: Georgism, Harry Gunnison Brown, Henry George, Lands Valuation Appeal Court, Land (Economics), Land Value Tax, Land Val

Land Value Taxation: Georgism, Harry Gunnison Brown, Henry George, Lands Valuation Appeal Court, Land (Economics), Land Value Tax, Land Val


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About the Book

Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Pages: 20. Chapters: Georgism, Harry Gunnison Brown, Henry George, Lands Valuation Appeal Court, Land (economics), Land value tax, Land value tax in the United States, Max Hirsch (economist), Physiocracy, Prosper Australia. Excerpt: A land value tax (or site valuation tax) is a levy on the unimproved value of land. It is an ad valorem tax on land that disregards the value of buildings, personal property and other improvements. A land value tax (LVT) is different from other property taxes, because these are taxes on the whole value of real estate: the combination of land, buildings, and improvements to the site. Although the efficiency of a land value tax has been established knowledge since Adam Smith, it was perhaps most famously promoted by Henry George. In his best selling work ''Progress and Poverty'' (1879), George argued that the value of land was created by the community, and therefore its rent belonged to the community. Land value taxes have been implemented in Taiwan (Republic of China), Hong Kong, Singapore, Russia and Estonia, as well as in some localities in the American state of Pennsylvania, the Australian state of New South Wales and Mexicali, in Mexico. The government of the Republic of Ireland is currently considering the introduction of an LVT, among other options for taxing property. The value of the land (and many other macro-economic quantities too) can be expressed using two independent concepts: A supply and demand diagram showing the effects of land value taxation. If the supply of land is fixed, the burden of the tax will fall entirely on the land owner, with no deadweight loss.Most taxes distort economic decisions. If labor, buildings or machinery and plant are taxed, people are dissuaded from constructive and beneficial activities, and enterprise and efficiency are penalized due to the excess burden of...


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Product Details
  • ISBN-13: 9781230482637
  • Publisher: University-Press.Org
  • Publisher Imprint: University-Press.Org
  • Height: 246 mm
  • No of Pages: 22
  • Spine Width: 1 mm
  • Weight: 59 gr
  • ISBN-10: 1230482636
  • Publisher Date: 12 Sep 2013
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Sub Title: Georgism, Harry Gunnison Brown, Henry George, Lands Valuation Appeal Court, Land (Economics), Land Value Tax, Land Val
  • Width: 189 mm


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