Polity Atlas
Book

Tax by Design: The Mirrlees Review (ch. 16, The taxation of land and property)

James Mirrlees; Stuart Adam; Tim Besley; et al. · Institute for Fiscal Studies / Oxford University Press · 2011

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Type
Book
Author
James Mirrlees; Stuart Adam; Tim Besley; et al.
Accessed
2026-09-01
Reliability notes
Full text published by the Institute for Fiscal Studies; chapter 16.

Claims citing this source

1 claims
TheoryBecause 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.