1.

Record Nr.

UNINA9910810145503321

Titolo

Land value taxation : theory, evidence, and practice / / edited by Richard F. Dye and Richard W. England

Pubbl/distr/stampa

Cambridge, Mass., : Lincoln Institute of Land Policy, c2009

ISBN

1-55844-271-5

Edizione

[1st ed.]

Descrizione fisica

1 online resource (249 p.)

Altri autori (Persone)

DyeRichard F

EnglandRichard W

Disciplina

336.225

Soggetti

Land value taxation

Real property tax

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references (p. [211]-222) and index.

Nota di contenuto

""CONTENTS""; ""ILLUSTRATIONS""; ""FOREWORD""; ""1 The Principles and Promises of Land Value Taxation""; ""2 The U.S. Experience""; ""3 International Experience""; ""4 The Simple Analytics of Land Value Taxation""; ""5 Fairness and Distributional Issues""; ""6 A Review of the Evidence""; ""7 The Legal Framework in the United States""; ""8 The Assessment Requirements for a Separate Tax on Land""; ""9 The Political Economy of Land Value Taxation""; ""REFERENCES""; ""CONTRIBUTORS""; ""INDEX""

Sommario/riassunto

This book, intended for the general reader curious about land and its taxation, bringstogether 12 leading scholars and practitioners to share their views on the theories andpractice of land value taxation.