Site Value Taxation and Manvel's Land Value Estimates
Richard W. Douglas
American Journal of Economics and Sociology, 1978, vol. 37, issue 2, 217-223
Abstract:
Replacement of the existing property tax with a. tax on site value requires that the site value base be sufficiently large to generate the same revenue as the existing tax. The adequacy of the site value base is examined in view of Manvel's land value/property value estimates. The conclusion is that only partial replacement may be feasible in many cases, but this may still produce a desirable effect.
Date: 1978
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https://doi.org/10.1111/j.1536-7150.1978.tb02816.x
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Persistent link: https://EconPapers.repec.org/RePEc:bla:ajecsc:v:37:y:1978:i:2:p:217-223
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