.






























WEALTH
Taxation Of


The Encyclopedia on Political Economy

One of the School's objectives is to serve as a valuable resource for students, teachers, journalists, authors, researchers and anyone interested in the study of political economy.

Material contained in the School's on-line library is linked here. Where available, listings for external material is linked to the online source.

Researchers are also encouraged to make use of the AskHenry.com search engine provided by the Banneker Center for Economic Justice for an extensive subject search of the SCI website and other websites with similar content. AskHenry





Abu Dhabi - Austria Baltic Republics - Business Cycles Canada - Czechoslovakia
Denmark - Dominican Republic Economics ...
ECONOMISTS
Australian - Swedish United Kingdom United States A-D
United States E-H United States I-P United States Q-Z
***
Ecuador - Europe-Eurasia Financial Systems - France Georgia - Guatemala
Historians - Hungary Iceland - Italy Jamaica - Jordan
Kenya - Kuwait Land - Luxembourg Malaysia - Mozambique
Nepal - Norway Oman Pakistan - Philippines
PHILOSOPHERS - SOCIO-POLITICAL
A-C D-G George, Henry - Essays on
George, Henry - Essays on, AJES George, Henry - Writings of G-L
M-R S-Z
PHILOSOPHIES - SOCIO-POLITICAL
Anarchy - Conspiracy Theory Cooperative Individualism Enlightenment - Islamic Fundamentalism
Laissez Faire - Liberalism Libertarianism Relativism - Totalitarianism
***
Poland - Puerto Rico Rights - Russia Saudi Arabia - Singapore
South Africa - Syria Taiwan - Turkey Uganda - United Arab Emirates
United Kingdom - A-L United Kingdom - M-Z United Nations
UNITED STATES OF AMERICA
Conditions - Foreign Policy Government History
***
Uruguay - Virgin Islands ... ...
WEALTH
Distribution of Production of Taxation of
***
Yemen - Zimbabwe ... ...

WEALTH

Taxation of Atmospheric Licenses

WEALTH

Taxation of Capital Gains
  • Capital Gains Tax
    ... [at Wikipedia]
  • Capital Gains Taxation
    ... [Tax Policy Center, Urban Institute and Brookings Institution]
  • Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data
    ... Leonard E. Burman, Alan J. Auerbach, Jonathan M. Siegel [Urban Institute, 1 December 1997]

WEALTH

Taxation of Consumption
  • Consumption Taxation
    ... Gilbert E. Metcalf [The Encyclopedia of Taxation and Tax Policy, 1999, Urban Institute]

WEALTH

Taxation of General

WEALTH

Taxation of Housing

  • Housing Finance in Transition Economies and in China
    ... Bertrand Rernaud [The World Bank, May 2001]
  • Housing Markets, Wealth and the Business Cycle
    ... [OECD Economic Outlook, June, 2004]
  • Land Rent and Housing Policy: A Case Study of the San Francisco Bay Area Rental Housing Market
    ... [American Journal of Economics and Sociology, October, 2011]
  • Land Value Taxation and Housing Development: Effects of the Property Tax Reform in Three Types of Cities
    ... Steven C. Bourassa [American Journal of Economics and Sociology, January 1990]
  • Michigan Circuit Breaker and its Impact on the Incidence of the Property tax
    ... Phillip May and Mokhlis Zaki [American Journal of Economics and Sociology, April 1980]
  • Property Tax Assessment Rates and Residential Abandonment: Policy for New York City
    ... David Arsen [American Journal of Economics and Sociology, 1992]
  • Property Tax Circuit Breakers Reconsidered: Continuing Issues Surrounding a Popular Program
    ... John H. Bowman [American Journal of Economics and Sociology, 1980]

WEALTH

Taxation of Income
Corporate

WEALTH

Taxation of Income
Personal

WEALTH

Taxation of Inheritance

WEALTH

Taxation of Land Values
Agricultural Land

WEALTH

Taxation of Land Values
Australia

WEALTH

Taxation of Land Values
Canada

WEALTH

Taxation of Land Values
China
  • Land Taxation in China: Assessment of Prospects for Politically and Economically Suitable Reform
    ... Denis Nitikin, The World Bank; Chunli Shen and Heng-fu Zou [a 2008 working paper]
  • Make It Simple and Light: Some Thoughts on Real Estate Related Taxation in China
    ... Anthony Hanxiang Gu and Joseph W. Trefzger [International Real Estate Review, 2000 Vol. 3, No.1]
  • Sun Yat-Sen and Land Reform in China
    ... Wu Shang-Ying [Reprinted from the Henry George News, March, 1955]

WEALTH

Taxation of Land Values
Denmark

WEALTH

Taxation of Land Values
Dominican Republic
  • Dominican Republic: poverty amid nature's bounty
    ... George Collins [Groundswell, January/February 1992]
  • The Henry George School in the Dominican Republic
    ... Lucy de Silfa [An interview reprinted from the Henry George News, 1980]

WEALTH

Taxation of Land Values
General

WEALTH

Taxation of Land Values
Germany

WEALTH

Taxation of Land Values
Japan

WEALTH

Taxation of Land Values
Mineral, Grazing and Forest Lands
  • Botswana's Macroeconomic Management of its Mineral-Based Growth
    ... Robert L. Curry, Jr. [American Journal of Economics and Sociology, 1987]
  • Changing View of Property Rights in Natural Resources Management
    ... Arthur H. Chan [American Journal of Economics and Sociology, 1989]
  • Ground Water and the Land Value Tax: Some Dimensions of the Problems Facing Fiscal Specialists in Applying Rent Taxation to Underground Resources
    ... Bruce Yandle [American Journal of Economics and Sociology, July 1984]
  • Mineral-based Growth and Development generated Socioeconomic Problems in Botswana: Rural Inequality, Water Scarcity, Food Insecurity, and Foreign Dependence Challenge New Governing Class
    ... Robert L. Curry, Jr. [American Journal of Economics and Sociology, 1985]
  • On Market Structure and the Taxation of Exhaustible Resources: A Sales Tax, It Is Argued, Will Capture the Rents and Lower the Cut-off Grade of Ore Mined
    ... M.H.I. Dore [American Journal of Economics and Sociology, 1990]
  • Mineral Taxation in Jamaica: An Oligopoly Confronts Taxes on Resource Rents
    ... M.H.I. Dore [American Journal of Economics and Sociology, 1987]
  • Returns to Society from Offshore Hard Mineral Resource Development
    ... David W. Fischer [American Journal of Economics and Sociology, 1989]
  • The Taxation of Natural Resources: Principles and Policy Issues
    ... Robin Boadway and Frank Flatters [World Bank Working Paper, October 1993]

WEALTH

Taxation of Land Values
Organizations Promoting Reform

WEALTH

Taxation of Land Values
Philippines
  • Managing Vacant Lands Within Central Business Districts: Implications of Implementing Idle Land Taxation
    ... Roberto P. Alabado III [2005]
  • The Philippines: Land Reform through Tax Reform
    ... Mason Gaffney [A paper delivered at the Conference on Land Reform and Development in the Philippines, World Affairs Council, San Francisco; 20 October 1987]

WEALTH

Taxation of Land Values
Singapore

WEALTH

Taxation of Land Values
South Africa

WEALTH

Taxation of Land Values
South Korea
  • Land Value Taxation in South Korea
    ... Younghoon Ro [Lincoln Institute of Land Policy, April 2002]

WEALTH

Taxation of Land Values
Taiwan
  • Policies and Mechanisms on Land Value Capture: Taiwan Case Study
    ... Lam, Alven H.S. and Steve Wei-cho Tsui [Lincoln Institute of Land Policy, January 1998]
  • Republic of China -- Taiwan
    ... Alven H.S. Lam [American Journal of Economics and Sociology December 2000]
  • Taiwan: A Georgist Success Story?
    ... Edward J. Dodson [Reprinted from Equal Rights, Vol.35, No.3, Spring 2006]


WEALTH

Taxation of Land Values
Theoretical writings on

  • Building-Tax Abatements: An Approximation to LVT
    ... Alan K. Severn [American Journal of Economics and Sociology, 1992]

  • Can Taxation Be Constructive?
    ... Frank A. W. Lucas [1956]
  • Can Land Tax Remove Land Values?
    ... Neil Gilchrist [Henry George Foundation, New South Wales, Australia]
  • Cities Do Not Need Federal Handouts
    ... Raymond Moley [Los Angeles Times, September 27, 1960]
  • Constitutionality of a Federal Net Wealth Tax: A Socioeconomic Analysis of a Strategy Aimed at Ending the Under-taxation of Land
    ... Richard W. Lindholm [American Journal of Economics and Sociology, October 1984]

  • Dual Property Tax Rates Boost Development
    ... Gary Enos [City & State, Vol.7, No.2, 1990, p.29]

  • The Effect of Land Value Taxation on Planning
    ... Henry Law [Land Value Tax Campaign, London, March 2000]
  • Elimination of Urban Blight Through Inverse Proportional Ad Valorem Property Taxation
    ... A.M. Agapos [American Journal of Economics and Sociology, Vol. 32, April 1973]
  • Estimating Land Values
    ... Ted Gwartney [Executive Director, Robert Schalkenbach Foundation, a paper distributed in 1999]

  • Geo-Rent: A Plea to Public Economists
    ... Fred E. Foldvary [Econ Journal Watch, Vol.2, No.1, April 2005]
  • Giving Life to the Property Tax Shift (PTS)
    ... Jeffery J. Smith and Kris Nelson [Geonomy Society, Portland, Oregon, June 2000]

  • Henry George, Tax Reform and the Canadian Economy
    ... Francis K. Peddle, Ph.D. [Canadian Research Committee on Taxation, 1992]
  • Higher Taxes That Promote Development
    ... Gurney Breckenfeld [Fortune, August 8, 1983]
  • How Land Taxes could Pay for Urban Renewal
    ... Samuel Brittan [Financial Times, 30 August 2001]
  • How Much Revenue Would a Full Land Value Tax Yield?
    ... Steven Cord [American Journal of Economics and Sociology, July 1985]


  • Land and its Taxation as Issues in Economic Theory: What is the Reason for Their Eclipse?
    ... Anthanassios Skousas [American Journal of Economics and Sociology, October 1980]
  • The Land Belongs to the People: When They Take It
    ... Clarence Darrow [Everyman, Vol.II, No.10, September 1916]
  • Land in the United States Economy
    ... [House and Home, 1960]
  • The Land Question
    ... Henry Law [A letter to the Catholic Times, London, England, 22 February, 2007]
  • Land Tax (defined)
    ... Mason Gaffney [New Palgrave Dictionary]
  • The Land Tax -- A Planning Tool?
    ... Thomas J. Stepstone [October 1997]
  • Land Taxation: Lessons From International Experience
    ... Colin Clark [Abridged and reprinted from Land Values, edited by Peter Hall. The Report of the proceedings of a colloquium held in London, 13 and 14 March, 1965, under the auspecies of the Acton Society Trust. At the time, Mr. Clark was Director of the Agricultural Economics Research Institute at Oxford]
  • Land Taxes in Agriculture
    ... Gene Wunderlich [1995]
  • Land Value Taxation
    ... Neil Gilchrist
  • Land Value Taxation
    ... Henry Tideman [A paper presented at a conference on Urban Housing and Transportation, Wayne State University, Detroict, Michigan, 1975. Reprinted and distributed by the Robert Schalkenbach Foundation, New York, NY. At the time, Mr. Tideman was associated with the firm of Schmidt, Garden & Erikson, Chicago, Illinois]
  • Land Value Taxation: A Critique of 'Tax Reform, a Rational Solution
    ... Julie P. Smith [Australian National University, June 2000]
  • Land-Value Taxation
    ... Donald G. Hagman [Chapter 17 of the book, Windfalls for Wipeouts: Land Value Capture and Compensation, 1978]
  • Land Value Taxation: An Applied Analysis
    ... William J. McCluskey, Riël C. D. Franzsen [Published by Ashgate Publishing, Ltd., 2005; made available online by Google Books]
  • Land Value Taxation and Housing Development
    ... Steven C. Bourassa [American Journal of Economics and Sociology, January, 1990]
  • Land Value Taxation in the 20th Century
    ... Philip H. Cornick [American Journal of Economics and Sociology, Vol.15, No.3, pp. 307-314, April 1956]
  • Land Value Taxation: Six Steps to Meet Objections
    ... Steven Cord [Reprinted from Land & Liberty, May-June, 1983 ]
  • Land Value Taxation Views, Concepts and Methods: A Primer
    ... Jeff Wuehnsch, Frank Kelly, Thomas Hamilton [Lincoln Institute for Land Policy, 2000]
  • Land Value Taxation versus Tax Increment Financing
    ... Dan Sullivan [reprinted from Land-Theory, August 2000]
  • Land Value Trends in the United States
    ... Ernest Karnow [Land Economics, Vol.36, No.4, November 1960]
  • Land versus Capital Value Taxation: A General Equilibrium Analysis
    ... James R. Follian and Tamar Emi Miyake [National Tax Journal, Vol.39, No.1, December 1986, pp. 341-470]
  • Legal Suggestions for Enacting Land Value Taxation
    ... Steven B. Cord [published by the Lincoln Institute of Land Policy, a working paper, 1999]
  • Libertarianism and Land Value Taxation
    ... John H. Beck [Gonzaga University]
  • Looking for Solutions to Poor Land Use and Unfair Property Tax?
    ... Albert L. Hydeman, Jr. [1973]

  • Mathis and Zech's Empirical Test of Land Value Taxation
    ... Ben-Chieh Liu [American Journal of Economics and Sociology, 1985]
  • The Merits of Site Value Taxation
    ... H. William Batt [Central Research Group, Inc.]
  • The Missing Link in Municipal Restructuring
    ... [Canadian Research Committee on Taxation, March 2000]

  • Natural Monopolies and Rent: A Georgist Remedy for X-Inefficiency Among Publicly-regulated Firms
    ... George Babilot, et al. [American Journal of Economics and Sociology, 1987]
  • The Need for a New Economic Paradigm
    ... Chris Thacker [2001]
  • Nothing Left to Lose: Only Radical Strategies Can Help America's Most Distressed Cities
    ... Edward H. Hill and Jeremy Nowak [Brookings Review, Summer 2000, Vol.18, No.3]



  • Rent and the Economics of Being Poor
    ... Frank C. Genovese [American Journal of Economics and Sociology, April 1994]
  • Reply to Liu's Critique: It Raises Interesting Questions, But Its Logic Is Not Compelling
    ... Edward J. Mathis and Charles E. Zech [American Journal of Economics and Sociology, 1985]
  • Revenue Law and the Environmental Legal System
    ... David Spain [Queensland University of Technological law School, November 1996]
  • The Revenue Potential of a Site Value Tax: Extension and Update of a General Equilibrium Model With Recent Empirical Estimates of Several Key Parameters
    ... Shawna Grosskopf [American Journal of Economics and Sociology, April 1981]
  • Revenue Sharing Under Land Value Taxation
    ... Nicolaus Tideman [an unpublished paper, 1990]

  • Sidetracked! Counting the Cost of the Two-Rate Tax
    ... Michael Hudson and Richard Noyes [reprinted from Land & Liberty, Spring 1997]
  • Single Tax in Montreal and Toronto, 1880-1920
    ... Gregory J. Levine [American Journal of Economics and Sociology, October 1993]
  • Site Value Taxation and Manvel's Land Value Estimates
    ... Richard W. Douglas Jr. [American Journal of Economics and Sociology, Vol. 37, No.2, 1978]
  • Site Value Taxation and the Timing of Land Development: A Comment on Temporary Use with Termination Costs
    ... Athanassios Skouras [American Journal of Economics and Sociology, April 1982]
  • Site Value Taxation and the Timing of Land Development
    ... Richard W. Douglas, Jr. [American Journal of Economics and Sociology, Vol. 39, No.3, July 1980]
  • Site Value Taxation in Australia
    ... Mary E. Edwards [American Journal of Economics and Sociology, 1984]
  • Site Value Taxation in a Declining City
    ... Paul S. Kochanowski [American Journal of Economics and Sociology, 1991]
  • Sufficiency of Single Tax Revenue: Rent Resource Taxation Would Affect Expenses and Productivity
    ... Gary B. Buurman [American Journal of Economics and Sociology, 1990]

  • Tax Policy for Economic Progress: Developing Countries as Well as Developed Ones Should Tax to Promote Production and Jobs
    ... C. Lowell Harriss [American Journal of Economics and Sociology, 1986]
  • Taxation, Incentives and Disincentives, and Human Motivation: Social Effects Are a Prime Consideration in Any Reform of the Tax Structure
    ... C. Lowell Harriss [American Journal of Economics and Sociology, 1985]
  • The Taxation of Land Values: A Proposal for Economic and Social Reform
    ... Frederic C. Howe [A pamphlet published by The Joseph Fels Fund of America, Cincinnati, Ohio, undated]
  • Taxes, Homeownership, and the Allocation of Residential Real Estate Taxes
    ... Satgjit Chatterjee [Business Review, September-October 1996]
  • Toward an Ethical Tax Base: Land, Labor, or Capital?
    ... Robert A. Gilmour [A paper published by the American Institute for Economic Research, 1995]
  • Two Municipal Revenue Sources Contrasted: The Land Value Tax and the Property Tax
    ... Dale Bails [American Journal of Economics and Sociology, Vol. 33, No. 2, April 1974]
  • Two-Rate Property Tax for Philadelphia
    ... Nicolaus Tideman [Testimony before the Philadelphia City Council, 12 February 2002. Reprinted by The Progress Report]
  • Two-Rate Property Tax Offers Alternative To Current System, According To UNH Economics Professor
    ... [University of New Hampshire Media Relations, 6 July 2005]

  • The Ultimate Tax Reform: Public Revenue from Land Rent
    ... Fred E. Foldvary [Civil Society Institute, Santa Clara University, January 2006]
  • Understanding Land Value Taxation
    ... Joshua Vincent [Budget & Tax News, 1 December 2006]
  • Urban Sprawl and the Property Tax
    ... Jan K. Brueckner (University of Illinois) and Hyun-A Kim (Seoul Development Institute) [January 2002]
  • The Value of Urban Land
    ... Edwin S. Mills [from the book, The Quality of Urban Land, edited by Harvey S. Perloff, 1969, pp. 231-253]
  • Vermont Land Gains Tax
    ... Thomas L. Daniels, et al. [American Journal of Economics and Sociology, 1986]


WEALTH

Taxation of Land Values
United Kingdom

WEALTH

Taxation of Land Values
United States
Regions / Alaska
  • The Alaska Permanent Fund: A Model of Resource Rents for Public Investment and Citizen Dividends
    ... Alanna Hartzok [Earthrights Institute, 2001]

WEALTH

Taxation of Land Values
United States
Regions / California

WEALTH

Taxation of Land Values
United States
Regions / Connecticut
  • Land Value Taxation
    ... [CT Smart Growth, January 2008]

WEALTH

Taxation of Land Values
United States
Regions / Delaware

WEALTH

Taxation of Land Values
United States
Regions / District of Columbia

WEALTH

Taxation of Land Values
United States
Regions / Hawaii
  • Political Economy of Property Tax Reform: Hawaii's Experiment with Split-Rate Property Taxation
    ... Sally Kwak and James Mak [American Journal of Economics and Sociology, Vol.70, No.1, January, 2011

WEALTH

Taxation of Land Values
United States
Regions / Illinois

WEALTH

Taxation of Land Values
United States
Regions / Maryland
  • Maryland Land Value Tax Project
    ... [Center for the Study of Economics, Philadelphia, Pennsylvania]

WEALTH

Taxation of Land Values
United States
Regions / Massachusetts

WEALTH

Taxation of Land Values
United States
Regions / Minnesota
  • Making the Property Tax Work for Smart Growth
    ... [from the report Smart Growth: Economics for Lasting Progress, Environmental Quality Board at Minnesota Planning]
  • Smart Signals: Economics for Lasting Progress
    ... [Office of Geographic and Demographic Analysis, Minnesota Department of Administration, December 1999]

WEALTH

Taxation of Land Values
United States
Regions / Missouri
  • The Land Value Tax, A Study of its Feasibility and Potential Impact on Land Values and Property Tax Revenues in the City of St. Louis
    ... George D.Wendel, Director of Urban Research, St. Louis University, March 1995

WEALTH

Taxation of Land Values
United States
Regions / New Hampshire
  • New Hampshire Statewide Property Tax Bill Moves Forward
    ... [from: Groundswell, October 1998]
  • University of New Hampshire Economist Studying How Tax Policy Might Help to Protect New Hampshire Rural Lands
    ... Janet Lathrop [15 February, 2001]

WEALTH

Taxation of Land Values
United States
Regions / New Jersey
  • New Jersey Land Value Tax Project
    ... [Center for the Study of Economics, Philadelphia, Pennsylvania]
  • Transcript of Public Hearing, Assembly Local Government and Housing Committee regarding Local Option Bill for Site Value Taxation
    ... [17 May 1999]

WEALTH

Taxation of Land Values
United States
Regions / New York
  • A Two-Rate Real Property Tax System, It's Impact and Implications for New York State
    ... George S. Gerber [Temporary State Commission on the Real Property Tax, 1986]
  • Tax Reform Prospects for New York State
    ... Al Hartheimer [1995]

WEALTH

Taxation of Land Values
United States
Regions / Oregon

WEALTH

Taxation of Land Values
United States
Regions / Pennsylvania

WEALTH

Taxation of Land Values
United States
Regions / Rhode Island

WEALTH

Taxation of Land Values
United States
Regions / Utah

WEALTH

Taxation of Land Values
United States
Regions / Vermont
  • The Vermont Land Gains Tax: Experience With It Provides a Useful Lesson in the Design of Modern Land Policy
    ... Thomas L. Daniels, et al. [American Journal of Economics and Sociology, October 1986]

WEALTH

Taxation of Land Values
United States
Regions / Washington
  • Look To The Land
    ... [Common Ground, U.S.A., 1994]

WEALTH

Taxation of Land Values
United States
Regions / West Virginia
  • West Virginia Efforts Toward Land Value Taxation
    ... Carl Shaw [GroundSwell, March-April 2007]

WEALTH

Taxation of Pollution and Environment