By Richard F. Dye, Richard W. England
Authors Richard F. Dye and Richard W. England learn the event of these who've carried out the land worth tax -- greater than 30 international locations world wide, and within the usa, a number of municipalities relationship again to 1913, while the Pennsylvania legislature accepted Pittsburgh and Scranton to tax land values at a better price than development values. A 1951 statute gave smaller Pennsylvania towns an analogous choice to enact a two-rate estate tax, a edition of the land worth tax. approximately 15 groups presently use this sort of tax software, whereas others attempted and rescinded it. Hawaii additionally has adventure with two-rate taxation, and Virginia and Connecticut have licensed municipalities to settle on a two-rate estate tax.
The land worth tax has been subjected to stories evaluating jurisdictions with and with no it, and to felony demanding situations. A land price tax additionally increases administrative concerns, relatively within the zone of estate tax checks. Land price taxation is an enticing substitute to the normal estate tax, specially to even more challenging forms of estate tax measures resembling overview obstacles, the authors finish. A land worth tax is better carried out if neighborhood officers use most sensible assessing practices to maintain land and development values modern; section in twin tax premiums over a number of years; and contain a tax credits characteristic in these groups the place land-rich yet income-poor electorate may possibly be afflicted by land worth taxation.
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Additional info for Assessing the Theory and Practice of Land Value Taxation
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