Polity Atlas
Report

Assessing the Theory and Practice of Land Value Taxation (Policy Focus Report)

Richard F. Dye; Richard W. England · Lincoln Institute of Land Policy · 2010

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Type
Report
Author
Richard F. Dye; Richard W. England
Accessed
2026-09-01

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.