Land Taxes: From Theory to Practice

Nick B. Allen, John Anderson, Daniel Murphy and Zhou Yang

National Tax Journal, 2024, vol. 77, issue 4, 903 - 925

Abstract: The interest in land taxes has increased as concerns around revitalization, increased density, and housing affordability have become widespread. This paper provides multiple perspectives that bridge the gap between theory and practice. We offer new insights into questions of where land taxes are likely to be most effective. We also discuss advantages and disadvantages of alternative features including assessment problems, tax incidence, and implementation challenges. Together this paper provides a guide for policy makers and researchers for the future of land taxes.

Date: 2024
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