Land Value Taxation in Britain

Owen Connellan

[2004]

• Title Page
• Preface
• Contents
• Forward by C. Lowell Harriss

• Chapter 1:
  What This Book Is All About
• Chapter 2:
  Theory and Principles of Land Value Taxation
• Chapter 3:
  General Taxation and Taxes on Land
• Chapter 3 (Annexe 1):
  Summary Description of U.K. Tax System
• Chapter 4:
  Property taxes for Local Government Revenues
• Chapter 5:
  History of Attempts at Land Value Taxation in Britain
• Chapter 5 (Annexe 2):
  Features of Main Legislative Attempts up to 1939 (World War II)
• Chapter 6:
  Recoupment via Ownership
• Chapter 7:
  Recouping Betterment via the Town and Country Planning System
• Chapter 8:
  Contributions to Infrastructure Costs
• Chapter 9:
  LVT in Princple: Criteria for Choosing Options
• Chapter 10:
  Towards Acceptable LVT Systems for Britain
• Chapter 10 (Annexe 3):
  Approach to Site Valuation in Britain
• Chapter 10 (Annexe 4):
  Apportioning Land Value Tax to Hierarchical Owners
• Chapter 10 (Annexe 5):
  Uthwatt's Betterment Levy Scheme
• Chapter 10 (Annexe 6):
  LVT in Practice
• Chapter 11:
  Future Recoupment via Ownership
• Chapter 11 (Annexe 7):
  German Model of Land Pooling (Readjustment): Umlegung
• Chapter 12:
  Recoupment of Betterment by Capital Levy
• Chapter 13:
  Future Contributions to Infrastructure Costs
• Chapter 14:
  Making LVT Compatible with Planning
• Chapter 15:
  Political Prospects and Feasibility
• Chapter 16:
  Final Review: What Does All This Mean and How Important Is It?

• Index