Tax by Design: The Mirrlees Review (ch. 16, The taxation of land and property)
James Mirrlees,Stuart Adam,Tim Besley,et al. — Tax by Design: The Mirrlees Review (ch. 16, The taxation of land and property) (2011)James Mirrlees; Stuart Adam; Tim Besley; et al. · 2011 · Book · ch. 16, section 16.1.1, pp. 371–372TheorySource attached · not independently reviewedCLM-0647 · as of 2026-10-27 · about: Land value tax · Author: Polity Atlas editorial team
“Because the supply of land is fixed and cannot be affected by a tax, a land value tax does not discourage any desirable activity and is capitalised into a lower price of land; the Mirrlees Review concluded that the economic case for taxing land is very strong.”
Evidence that supports
1Evidence that contradicts
0No counter-evidence recorded.
Context
Progress and Poverty
Assessing the Theory and Practice of Land Value Taxation (Policy Focus Report)
Status history
No earlier revisions.
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