A History of the Theory of Land Value Taxation
Terence Dwyer
[May 1980]
Title Page
Abstract
Table of Contents
Introduction
Chapter 1: Rent as the Bounty or Labour of Nature
Chapter 2: Rent as payment for the Use of Land
Chapter 3: Rent as the Result of Diminishing Returns
Chapter 4: Rent as a Demand-Determined Factor Price
Chapter 5: Rent as the Unique Surplus
Chapter 6: Rent "Does Not Enter" Into Price
Chapter 7: Rent As Any Surplus
Chapter 8: Rent in the Marginal Productivity Theory of Distribution
Chapter 9: Paretian Rent -- Disequilibrium and Heterogeneity
Chapter 10: Consumers' Surplus As A Rent
Chapter 11: Rent and Quasi-Rent
Chapter 12: Rent as a Reward for Risk
Chapter 13: Rent as Rental
Chapter 14: Exhaustible Resources and Their Rent
Chapter 15: Rent as a Monopoly Return
Chapter 16: Externality as a Cause of Rent
Chapter 17: Rent as a Payment for Location
Chapter 18: Conclusion to Part I -- Land Rent as the Only Long-Run Surplus Over Real Cost
Chapter 19: Funded Versus Unfunded State Revenues
Chapter 20: The "Ability to Pay" Principle of Taxation
Chapter 21: The "Benefit" Principle of Taxation
Chapter 22: Excess Burden of Taxation
Chapter 23: The Incidence of Taxation
Chapter 24: Neutrality and Superneutrality
Chapter 25: The Docdtrine That a Tax on Rent Cannot be Shifted
Chapter 26: The Argument That All Taxes Fall on Land
Chapter 27: Superneutrality of Land Value Taxation
Chapter 28: The Idea of "Highest and Best Use"
Chapter 29: "Unsound" Versus "Sound" Speculation In land
Chapter 30: The "Unearned Increment" As a Subsidy to Capital or Labour
Chapter 31: Land Value Taxation and Resource Control as a Barrier to Entry
Chapter 32: Tax Cost Versus Interest Cost as Holding Costs to Land Users
Chapter 33: The Effect of Land Value Taxation and Land Settlement
Chapter 34: Urban Congestion
Chapter 35: Land Value Taxation and the Internalization of Externalities
Chapter 36: Land Rents and the Optimal Supply of Spatial Public Goods
Chapter 37: Land Speculation and the Link Between Presdent and Futrue
Chapter 38: The Intertemporal Neutrality of Ad Valorem Property Taxation with Respect to the
Choice of Investment Asset Life
Chapter 39: The Effect of Land Value Taxation on the Discovery of Natural Resources
Chapter 40: Land Value Taxation and the Depletion of Natural Resources
Chapter 41: The Taxation of Rental Versus Capitalized Land Values
Chapter 42: Land and Its Taxation in Relation to Capital Formation
Chapter 43: Equity Arguments and Their Philosophical Assumptions
Chapter 44: The Justice of Land-Value Taxation in Terms of Positive Law
Chapter 45: The Justice of Land-Value Taxation in Terms of Natural Law
Chapter 46: Objections Against Land-Value Taxation in Terms of Justice
Chapter 47: Land-Value Taxation: Theoretical Versus Practical Compensation
Chapter 48: A Theory Unchallenged, Yet Unexplored and Unimplemented
Appendix 1: The Revenue Adequacy of Land-Value Taxation
Appendix 2: Comparative Administrative Difficulties of Land-Value Taxation and Income Taxation
Appendix 3: The Assessment of Leasehold Interests under Land-Value Taxation
Appendix 4: The Operation of Land-Value Taxation under Inflation
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