Land and freedom? The tax that dare not speak its name

Hugh Ellis

Local Economy, 2018, vol. 33, issue 6, 667-677

Abstract: In this paper, it is argued that a more equitable distribution of the values derived from land is an important precondition for fairer society and an important practical way of securing resources for public services. Betterment taxation is a technically feasible but politically difficult way of achieving this. Following a broad review of the policy and technical background to land values and the various forms of land and betterment taxation in England, an outline sketch of a new system is set out for a betterment tax that is progressive, efficient, effective and transparent. It is concluded that a gradated betterment tax could reinforce the achievement of socially inclusive place making. Even a modest redistribution of the benefits which flow from the development of land could be transformational for many of our communities.

Keywords: betterment tax; infrastructure investment; land market; land tax; physical development; planning; planning obligations (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:sae:loceco:v:33:y:2018:i:6:p:667-677

DOI: 10.1177/0269094218805309

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