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ISBN: 978-1-55844-185-9
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Land Value Taxation

Theory, Evidence, and Practice

Edited by Richard F. Dye and Richard W. England

Mayo 2009, inglés

Lincoln Institute of Land Policy


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

About the Editors

Richard F. Dye is the Ernest A. Johnson Professor of Economics, Emeritus at Lake Forest College. He was formerly a professor at the Institute of Government and Public Af fairs at the University of Illinois at Chicago and a visiting fellow at the Lincoln Institute of Land Policy.

Richard W. England is professor emeritus of economics at the University of New Hampshire. He was formerly a visiting fellow at the Lincoln Institute of Land Policy.


Reviews

At a time when the property tax is under fire almost everywhere, Dye and England offer an alternative to its elimination—a land value tax. In this book, the many dimensions of a land value tax are explored, from how it has worked in practice to the political economy of putting it in place. The contributors are among the most thoughtful students of the land value tax, and bring an up-to-date view of how it has worked, how it has failed, and how it might succeed in the future. Students of the property tax will want this book on their shelves.”


Roy Bahl, Professor Emeritus and Founding Dean of the Andrew Young School of Policy Studies, Georgia State University

Land taxation remains one of the most misunderstood concepts in public finance. It is almost universally endorsed by leading economists, yet remains largely ignored by political leaders and policy makers. This volume will help take the mystery out of the land tax for both experts and novices. It provides historical, economic, political, and legal perspectives for understanding the many issues surrounding land taxation. The Lincoln Institute has assembled a world-class set of authors including giants in the field and those who are just making their mark. Lincoln's reputation for producing thought-provoking, informative, and accessible work will be enhanced by this volume.”


David Brunori, Research Professor of Public Policy, The George Washington University


Keywords

valoración, avalúo, desarrollo económico, vivienda, Ley de suelo, monitoreo del mercado de suelo, monitoreo de suelo, uso de suelo, valor del suelo, tributación del valor del suelo, gobierno local, tributación inmobilaria, reforma tributaria, revueltas fiscales, tributación, recuperación de plusvalías, impuesto a base de valores