Evidence on the Distributional Effects of a Land Value Tax on Residential Households

2010 ◽  
Vol 63 (1) ◽  
pp. 63-92 ◽  
Author(s):  
Elizabeth Plummer
2009 ◽  
Vol 85 (4) ◽  
pp. 576-586 ◽  
Author(s):  
J. I. Chapman ◽  
R. J. Johnston ◽  
T. J. Tyrrell
Keyword(s):  

2020 ◽  
Author(s):  
Cameron Murray

• Increasing land tax rates appears to have deterred housing speculation• Future land tax obligations are already capitalised into lower land prices• Because of this, new home buyers save between $1000 and $2000 per year on mortgage costs• New housing construction has remained strong during the tax transition period• Residential rental growth is at historical lows, benefiting renting households• The distribution of land tax obligations between different types of land holders is the main political sensitivity


2009 ◽  
Vol 4 (1) ◽  
pp. 45-64 ◽  
Author(s):  
Seong-Hoon Cho ◽  
Seung Gyu Kim ◽  
Roland K. Roberts

2020 ◽  
Vol 94 ◽  
pp. 104494 ◽  
Author(s):  
Cathy Hughes ◽  
Sarah Sayce ◽  
Edward Shepherd ◽  
Pete Wyatt

2015 ◽  
Vol 42 ◽  
pp. 381-391 ◽  
Author(s):  
Yiming Wang ◽  
Dimitris Potoglou ◽  
Scott Orford ◽  
Yi Gong

2019 ◽  
Vol 34 (3) ◽  
pp. 213-220
Author(s):  
Kevin Muldoon-Smith

How can Government and the Treasury reconcile two often contradictory aspects of the commercial property tax model in England? On the one hand, commercial property tax is required to be responsive to economic conditions, promoting investment in property and business. On the other hand, local commercial property tax, in part, is required to fund local public services. This situation reveals a contradiction in government tax policy that has a direct impact upon local, regional and national economic activity. This Viewpoint article considers the nature of commercial property tax in England, the business rate system, the competing pressures upon the business rate system before considering the main alternative on offer in England, land value tax. Despite the undoubted economic elegance of this instrument, any move towards land value tax should be approached with caution. Any solution to the current business rates impasse should not be led by a pragmatic focus on tax collection. Nor should prevalent issues, the high street, the need for digital tax or public finance demands be considered in isolation – they should be tackled together because they are part of the same complex situation.


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