From a property tax to a land tax – who wins, who loses?

Peter Wyatt

Land Use Policy, 2019, vol. 88, issue C

Abstract: Whilst the theoretical case in favour of a tax on the value of land (a land tax) is well established, examples of its implementation in practice are relatively few in number. Where a land tax is levied, it is often part of a suite of land and property taxes that includes transfer taxes, wealth taxes betterment and recurrent taxes on land and property. Rarely is a land tax the sole mechanism for taxing real estate. Yet there is no shortage of land tax supporters, even in countries where other forms of real estate tax have a long history. England is one such country, where real estate taxes have existed since the 17th century in one form or another. Despite coming close at the beginning of the 19th century, governments on the left, right and in the centre ground of political discourse have not implemented a land tax.

Keywords: Property tax; Land tax; Recurrent tax; Land use; Real estate taxation (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eee:lauspo:v:88:y:2019:i:c:s0264837719307975

DOI: 10.1016/j.landusepol.2019.104172

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