Land Value Taxes—What They Are and Where They Come From

Elizabeth Kepner and Richard Mattoon
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Elizabeth Kepner: https://www.chicagofed.org/people/k/kepner-elizabeth

Chicago Fed Letter, 2023, vol. No 489, 5

Abstract: Changes to property tax structures, including the introduction of split-rate taxation, have been seeing increased interest from policymakers. Split-rate property taxation is rooted in the concept of land value taxation, which is an alternative to the form of property taxation used in most U.S. communities. In this Chicago Fed Letter, we explain what these alternatives to traditional property taxation are and provide some history on their implementation in the U.S.

JEL-codes: H2 H3 R1 R3 R5 (search for similar items in EconPapers)
Date: 2023
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https://doi.org/10.21033/cfl-2023-489

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