作者：Editor(s): Dye, Richard F. and Richard W. England
发表时间：2007-03-30
概要：In his 1879 classic, Progress and Poverty, Henry George proposed a tax on land values to reduce social inequality, discourage real estate speculation, and promote economic development. As an alternative to the property tax, a land value tax would increase the tax rate on land and decrease the tax rate on buildings. Since George’s day, various forms of land taxation have been adopted (and sometimes repealed) in jurisdictions as far afield as Australia, South Africa, and Pennsylvania.
This collected volume, which is intended for the general reader who is curious about land and its taxation, surveys the current state of knowledge on this topic. It brings together twelve leading scholars and practitioners who share their views on the theories and practice of land value taxation.
