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.

CHECK THE SCHOOL'S ONLINE LIBRARY AND THE HISTORY OF THE GEORGIST MOVEMENT SECTIONS FOR ADDITIONAL BOOKS, PAPERS AND ARTICLES BY SOME AUTHORS.

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 Scarcity Rents

Implementing a Market-Based Spectrum Policy
... Arthuyr DeVany
The Journal of Law & Economics, Vol.41, No.S2, October 1998, pp.627-646

Increasing the Efficiency of Spectrum Allocation
... Gregory L. Rosston
Review of Industrial Organization, Vol.45, No.3, November 2014, pp.221-243

Physical Scarcity, Rent Seeking, and the First Amendment
... Thomas W. Hazlett
Columbia Law Review, Vol.97, No.4, May 1997, pp.905-944

Radio Spectrum and the Disruptive Clarity of Ronald Coase
... Thomas W. Hazlett, David Porter and Vernon Smith
The Journal of Law & Economics, Vol.54, No.4, November 2011, pp.S125-S165

The Law and Economics of Property Rights to Radio Spectrum: Introduction
... Thomas W. Hazlett
The Law of Law & Economics, Vol.41, No.S2, October 1998, pp.521-522

The Political Economy of Carbon Pricing: A Panel Analysis
... G.G. Dolphin, M.G. Pollitt and D.M. Newbery
Energy Policy Research Group, University of Cambridge, 2016

The Rationality of U.S. Regulation of the Broadcast Spectrum
... Thomas W. Hazlett
The Journal of Law & Economics, Vol.33, No.1, April 1990, pp.133-175

WEALTH

Taxation of

Capital Gains

Capital Gains Tax
... Wikipedia

Capital Gains Taxation and Corporate Investment
... David A. Weisbach
National Tax Journal, Vol.70, No.3, September 2017, pp.621-642

Economic Issues in the Taxation of Capital Gains
... George R. Zodrow
Canadian Public Policy, Vol.21, Supplement, October 1995, pp.S27-S57

Methods of Capital Gains Taxation and the Impact on Asset Prices and Welfare
... Marco Sahm
National Tax Journal, Vol.61, No.4, Part 1, December 2008, pp.743-768

On the Design and Reform of Capital-Gains Taxation
... Alan J. Auerbach
The American Economic Review, Vol.82, No.2, May 1992, pp.263-267

Retrospective Capital Gains Taxation
... Alan J. Aurerbach
The American Economic Review, Vol.81, No.1, March 1991, pp.167-178

The Case for Ending the Capital Gains Tax
... Bruce Bartlett
Financial Analysts Journal, Vol.41, No.3, June-July 1985, pp.23-30

The Capital Gains Tax Cut: Economic Panacea or Just Plain Snakeoil?
... Henry J. Aaron
The Brookings Review, Vol.10l, No.3, Summer 1992, pp.30-33

The Taxation of Capital Gains
... George O. May
The Bulletin of the National Tax Association, Vol.8, No.3, December 1922, pp.71-78

WEALTH

Taxation of

Consumption

A Progressive Consumption Tax
... Laurence S. Seidman
Challenge, Vol.40, No.6, November-December 1997, pp.63-84

Consumption and Income Taxation
... Martin Browning and John Burbidge
Oxford Economic Papers, Vol.42, No.1, January 1990, pp.281-292

Consumption Taxation as an Instrument of Economic Control
... Albert Gailord Hart
Law and Contemporary Problems, Vol.8, No.3, Summer 1941, pp.457-462

Consumption Versus Wage Taxation
... Elhanan Helpman and Efraim Sadka
The Quarterly Journal of Economics, Vol.97, No.2, May 1982, pp.363-372

Implementing a Progressive Consumption Tax
... Michael J. Graetz
Harvard Law Review, Vol.92, No.8, June 1979, pp.1575-1661

Relative Wealth, Consumption Taxation, and Economic Growth
... Wen-ya Chang
Journal of Economics, Vol.88, No.2, August 2006, pp.103-129

Taxing Consumption and Other Sins
... James R. Hines, Jr.
The Journal of Economic Perspectives, Vol.21, No.1, Winter 2007, pp.49-68

WEALTH

Taxation of

General Studies and Analyses

Efficiency and State and Local Taxation
... Athiphat Muthitacharoen and George R. Zodrow
Proceedings of the Annaul Conference on Taxation, Vol.101, 20-22 November, 2008, pp.57-64

Federalism and Fiscal Equity
... James M. Buchanan
The American Economic Review, Vol.40, No.4, September 1950, pp.583-599

State Conferences on Taxation
... Edward L. Heydecker
Annual Conference under the Auspices of the National Tax Assocation: Addresses and Proceedings, Vol.6, 3-5 September, 1912, pp.95-108

Symposium on Tax Reform
... Henry J. Aaron
The Journal of Economic Perspectives, Vol.1, No.1, Summer 1987, pp.7-10

Taxation and Innovation
... Jacob Nussim and Anat Sorek
Proceedings of the Annaul Conference on Taxation, Vol.108, 2015, pp.1-4

Taxing Across Borders: Tracking Personal Wealth and Corporate Profits
... Gabriel Zucman
The Journal of Economic Perspectives, Vol.28, No.4, Fall 2014, pp.121-148

The Golden Rule of Taxation
... Matthew Weinzierl
Proccedings of the Annual Conference on Taxation, Vol.111, 2018, pp.1-14

WEALTH

Taxation of

History

Land Value Taxation in the Twentieth Century
... Philip H. Cornick
The American Journal of Economics and Sociology, Vol.15, No.3, Aril 1956, pp.307-314

Origins of the Modern Income Tax, 1894-1913
... Sheldon D. Pollack
The Tax Lawyer, Vol.66, No.2, Winter 2013, pp.295-330

The Constitutionality of the United States Inheritance Tax
... William H. Dunbar
The Quarterly Journal of Economics, Vol.15, No.2, February 1901, pp.292-298

The First National Income Tax, 1861-1872
... Sheldon D. Pollack
The Tax Lawyer, Vol.67, No.2, Winter 2014, pp.311-330

Taxation: The Lost History
... Terence Dwyer
The American Journal of Economics and Sociology, Vol.73, No.4, October 2014, pp.664-988

WEALTH

Taxation of

Income
Corporate Assets, Profits and Gross Revenue

Conflicting Theories of Corporate Income Taxation
... Gerhard Colm
Law and Contemporary Problems, Vol.7, No.2, Spring 1940, pp.281-290

Is There a Role for Gross Receipts Taxation?
... William A. Testa and Richard H. Mattoon
National Tax Journal, Vol.60, No.4, December 2007, pp.821-840

Is U.S. Corporate Income Double-Taxed?
... Leonard E. Burman, Kimberly A. Clausing and Lydia Austin
National Tax Journal, Vol.70, No.3, September 2017, pp.675-706

Rationalizing the Taxation of Business Entities
... Armando Gomez
The Tax Lawyer, Vol.49, No.2, Winter 1996, pp.285-317

The Gross Receipts Tax: A New Approach to Business Taxation?
... Thomas F. Pogue
National Tax Journal, Vol.60, No.4, December 2007, pp.799-819

The Political Economy of Corporate Taxation
... John T. Williams and Brian K. Collins
American Journal of Political Science, Vol.41, No.1, January 1997, pp.208-244

The Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation
... Henry Hansmann
The Yale Law Journal, Vol.91, No.1, November 1981, pp.54-100

WEALTH

Taxation of

Income
Personal

Important Issues and Serious Problems in Flat-rate Income Taxation
... C. Lowell Harriss
The American Journal of Economics and Sociology, Vol.43, No.2, April 1984, pp.159-162

Income Tax
... Wikipedia

Progressive Taxation and Equal Sacrifice
... H. Peyton Young
The American Economic Review, Vol.80, No.1, March 1990, pp.253-266

Proposal for Reform of U.S. Federal Income Taxation to a Graduated Flat Tax
... Edward J. Dodson
As submitted to the President's Commission on Federal Tax Reform, 2005

Rationalisation of Personal Income Taxation
... M.P. Chitale
Economic and Political Weekly, Vol.13, No.4/5, 28 January - 4 February, 1978, pp.153-160

Reforming or Transforming the Federal Tax System
... Glen W. Atkinson
The American Journal of Economics and Sociology, Vol.44, No.3, July 1985, pp.379-383

The Sovereign Tax-Collector
... Frank Chodorov
From: One Is A Crowd, Devin-Adair Co., New York, 1952

Tax Avoidance and the Deadweight Loss of Income Taxes
... Martin Feldstein
Review of Economics and Statistics, November 1999

WEALTH

Taxation of

Inheritance and Estates

Dynasty Trusts: Giant Tax Loopholes That Supercharge Wealth Accumulation
... Bob Lord, principal author
Americans for Tax Fairness, Februray 2022

Estate Tax in the United States
... at Wikipedia

Inheritance Justified
... Gordon Tullock
The Journal of Law & Economics, Vol.14, No.2, October 1971, pp.465-474

Inheritance Tax
... Wikipedia

Intrafamily Distribution and Taxation
... Elisabeth Gugl
Proceedings of the Annual Conference on Taxation, Vol.97, 2004, pp.344-349

Optimal Taxation of Inheritance and Retirement Savings
... Yena Park
Proceedings of the Annual Conference on Taxation, Vol.112, 2019, pp.1-33

Progressive Estate Taxation
... Emmanuel Farhi and Ivan Werning
The Quarterly Journal of Economics, Vol.125, No.2, May 2010, pp.635-673

The Economic Effects of Inheritance Taxes
... Glenn E. Hoover
The American Economic Review, Vol.17, No.1, March 1927, pp.38-49

What's Wrong With A Federal Inheritance Tax?
... Wendy C. Gerzog
Real Property, Trust and Estate Law Journal, Vol.49, No.1, Spring 2014, pp.163-201

WEALTH

Taxation of

Land Values
Agricultural Land

Absentee Ownership of Farmland and State and Local Tax Policy
... Peter S. Fisher
The American Journal of Economics and Sociology, Vol.47, No.1, January 1988, pp.29-40

Agricultural Taxation and Land Rights Systems (Introduction)
... Karla Hoff
The World Bank Economic Review, Vol.5, No.1, January 1991, pp.85-91

Farmland Taxation: Is It Equitable?
... Gene Wunderlich and Johhn Blackledge
Choices, Vol.9, No.3, Third Quarter 1994, pp.22-23

How Should We Tax Farmland in the Rural-Urban Fringe?
... Frederick D. Stocker
Proceedings of the Annual Conference on Taxation, Vol.54, 1961, pp.463-471

Preferential Taxation of Farmland: The Ohio Experience
... E.T. Shaudys
Journal of ASFMRA, Vol.44, No.1, April 1980, pp.36-45

Some Economic Aspects of Agricultural Zoning and Farmland Taxation
... H.H. Stoevener
Journal of ASFMRA, Vol.30, No.2, October 1966, pp.104-108

Taxation of Agricultural Land -- Issues and Options
... Sebastian S. James
From: Policy Options for the Taxation of Agriculture Land and Agricultural Income in India, Lincoln Institute of Land Policy, 1 January 2004

Taxation of Agriculture: Some Basic Issues
... I.S. Gulati and V.N. Kothari
Economic and Political Weekly, Vol.3, No.26/28, July 1968, pp.1063-1064

WEALTH

Taxation of

Land Values
Australia and New Zealand

Australia
... William J. McCluskey and Riel C.D. Franzsen
From: Land Value Taxation: A Case Study Approach, Lincoln Institute of Land Policy, 1 January 2001

Impressions of Property Taxation in Australia and New Zealand
... Harold M. Groves
Land Economics, Vol.25, No.1, February, 1949, pp.22-28

Land-Locked! Why Australia Turned to Land Value Taxation
... Airlie Worrall
Land & Liberty, July-August 1981

Reforming Public Revenue Systems
... Brenda Mason
January 2003

Site Value Taxation in Australia: Where Land is Taxed More and Improvements Less, Average Housing Values and Stocks Higher
... Mary E. Edwards
The American Journal of Economics and Sociology, Vol.43, No.4, October 1984, pp.481-495

The Land Use Impact and Revenue-Raising Potential of Site Value Taxation with Reference to Australia
... David Richards
March 2000

When Australia Was Colonized: Lessons from Early Land Settlements
... Frank Dupuis
A paper delivered at the Eighth International Conference on Land Value Taxation and Free Trade, Odense, Denmark 28 July to 4 August, 1952

WEALTH

Taxation of

Land Values
Canada

Addressing Equity Concerns in Land Value Capture: The Spatial Distribution of Community Benefits in Toronto's Urban Redevelopment
... Jeff Biggar and Matti Siemiatycki
A Chapter from the book: Critical Dialogues of Urban Governance, Development and Activism, 2020

Recent Developments in Property Assessment and Taxation in Canada
... Lawrence M. Bezeau
Journal of Education Finance, Vol.3, No2, Fall 1977, pp.175-186

Taxation of land Values in Canada
... Mabel Newcomber and Ruth Gillette Hutchinson
Journal of Political Economy, Vol.40, No.3, June 1932, pp.366-378

The Progress of Land Value Taxation in Western Canada
... F.J. Dixon
Proceedings of the Annual Conference on Taxation, Vol.8, 8-11 September, 1914, pp.405-415

The Single Tax in Montreal and Toronto, 1880-1920: Successes, Failures and the Transformatin of an Idea
... Gregory J. Levine
The American Journal of Economics and Sociology, Vol.52, No.4, October 1993, pp.417-432

Untax Buildings, Uptax Land
... Frank de Jong
Alternatives Journal, Vol.29, No.3, Summer 2003, p.24

WEALTH

Taxation of

Land Values
China

Harnessing the Forces of Urban Expansion: The Public Economics of Farmland Development Allowances
... Nancy H. Chau and Weiwen Zhang
Land Economics, Vol.87, No.3, August 2011, pp.488-507

Interpreting China's Land Development: The "Tragedy of the Commons"?
... George C.S. Lin
Lincoln Institute of Land Policy

Land Taxation and Economic Growth in China, 1928-1936
... Cho-Ting Mao
Land Economics, Vol.32, No.2, May 1956, pp.180-183

Sun Yat-Sen and Land Reform in China
... Wu Shang-Ying
Henry George News, March, 1955

WEALTH

Taxation of

Land Values
Denmark

A View of Land Value Taxation in Denmark
... Anthony J.M. Vickers
From: Preparing to Pilot Land Value Taxation in Britain, Lincoln Institute of Land Policy, 1 January 2002

Centuries of Experience with Land Taxation in Denmark
... Viggo Starcke
1967

Henry George and Europe: In Denmark the Big Landowners Scuttled the Age-Old Land Tax but the Smallholders, Moved by George, Restored It
... Michael Silagi and Susan N. Faulkner
The American Journal of Economics and Sociology, Vol.53, No.4, October 1994, pp.491-501

Hold onto the Ground Duty
... Ib Christensen and Karsten Larsen
A paper originally published in Grundskyld, November 1999

Viking Root to Justice
... J.P. Skou
Land and Liberty, July-August 1981

WEALTH

Taxation of

Land Values
Dominican Republic

The Henry George School in the Dominican Republic
... Lucy de Silfa
Henry George News, 1980

WEALTH

Taxation of

Land Values
Ethiopia

Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa
... Tom Goodfellow
International Center for Tax and Development, Working Paper 38, July 2015

WEALTH

Taxation of

Land Values
Europe

Issues in Land Taxation and Property Taxation in Central and Eastern Europe
... Joan Youngman and Jane Malme
Proceedings of the Annual Conference on Taxation, Vol.91, 1998, pp.137-143

WEALTH

Taxation of

Land Values
Germany

Taxation of Unearned Increment in Germany
... Gustav Cohn
The Economic Journal, Vol.21, No.82, June 1911, pp.212-222

WEALTH

Taxation of

Land Values
Japan

Fiscal Policy and the Price of Land and Housing in Japan
... Richard M. Kirwan
Urban Studies, Vol.24, No.5, October 1987, pp.345-360

Land Problem in Japan
... Yukio Noguchi
Hitotsubashi Journal of Economics, Vol.31, No.2, December 1990, pp.73-86

Land Tax Reform - Japan 1873
... Wikipedia

Land Tax Reform in Japan
... Hiromitsu Ishi
Hitotsubashi Journal of Economics, Vol.32, No.1, June 1991, pp.1-20

Taxation and Landownership in the Westernization of Japan
... Nobutaka Ike
The Journal of Economic History, Vol.7, No.2, November 1947, pp.160-182

WEALTH

Taxation of

Land Values
Mineral, Grazing, Forest Lands and Water Rights

Botswana's Macroeconomic Management of its Mineral-Based Growth
... Robert L. Curry, Jr.
The American Journal of Economics and Sociology, Vol.46, No.4, October 1987, pp.473-488

Ground Water and the Land Value Tax: Some Dimensions of the Problems Facing Fiscal Specialists in Applying Rent Taxation to Underground Resources
... Bruce Yandle
The American Journal of Economics and Sociology, Vol.43, No.3, July 1984, pp.323-332

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.
The American Journal of Economics and Sociology, Vol.44, No.3, July 1985, pp.319-336

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
The American Journal of Economics and Sociology, Vol.49, No.4, October 1990, pp.459-468

Mineral Taxation in Jamaica: An Oligopoly Confronts Taxes on Resource Rents
... M.H.I. Dore
The American Journal of Economics and Sociology, Vol.46, No.2, April 1987, pp.179-203

Returns to Society from Offshore Hard Mineral Resource Development
... David W. Fischer
The American Journal of Economics and Sociology, Vol.48, No.1, January 1989, pp.31-46

Site Value Taxation: How Does It Relate to Forest Land?
... Ellis Williams
National Tax Journal
Vol.27, No.1, March 1974, pp.29-44

Tax Policy and the Supply of Exhaustible Resources: Theory and Practice
... Margaret E. Slade
Land Economics, Vol.60, No.2, May 1984, pp.133-147

Taxation and the Conservation of Resources
... S.V. Ciriacy-Wantrup
The Quarterly Journal of Economics, Vol.58, No.2, February 1944, pp.157-195

The Changing View of Property Rights in Natural Resources Management
... Arthur H. Chan
The American Journal of Economics and Sociology, Vol.48, No.2, April 1989, pp.193-201

The Value of Water in Agriculture Land Markets: The Nebraska Case
... Chris L. Thompson and Bruce B. Johnson
Journal of ASFMRA, 2012, pp.20-28,

Water Rights and Land Values in the West-Central Plains
... Allan Jenkins, Bruce Elder, Ram Valluru and Paul Burger
Greate Plains Research, Vol.17, No.1, Spring 2007, pp.101-111

WEALTH

Taxation of

Land Values
Organizations Promoting Reform

Common Ground, U.S.A.
... A member organization with chapters across the United States

Henry George Foundation of Great Britain

Henry George Institute
... Providing self-directed online education

Henry George School of Social Science
... New York, New York, providing in class programs and Zoom-based lectures and courses

International Union for Land Value Taxation and Free Trade
... London, England; a member organization committed to changing the way governments raise revenue to pay for public goods and services, with NGO status at the United Nations

Land Value Taxation Campaign
... A Facebook member group committed to public education and discussion regarding the merits of the public capture of land values and land rents

Prosper Australia
... Melbourne-based, working to shift the burden of taxation from labor, capital goods and commerce and onto the potential annual rental value of all locations

WEALTH

Taxation of

Land Values
Philippines

Land Tenure in the Philippines
... Joe R. Motheral
Journal of Farm Economics, Vol.38, No.2, May 1956, pp.465-474

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

Economic Development and the Distribution of Land Rents in Singapore: A Georgist Implementation
... Sock-Yong Phang
The American Journal of Economics and Sociology, Vol.55, No.4, October 1996, pp.489-501

WEALTH

Taxation of

Land Values
South Africa

A Political Economy of Land Reform in South Africa
... Ruth Hall
Review of African Political Economy, Vol.31, No.100, June 2004, pp.213-227

South Africa
... William J. McCluskey and Riel C.D. Franzsen
From: Land Value Taxation: A Case Study Approach, Lincoln Institute of Land Policy, 1 January 2001

WEALTH

Taxation of

Land Values
South Korea

Land Value Taxation in South Korea
... Younghoon Ro
Lincoln Institute of Land Policy, 1 January 2001

WEALTH

Taxation of

Land Values
Taiwan

Land Price Increase in Taiwan
... Alven H.S. Lam and Steve Wei-cho Taui
From: Policies and Mechanisms on Land Value Capture: Taiwan Case Study, Lincoln Institute of Land Policy, 1 January 1998

Political Ideology of Capturing Land Value Increment
... Alven H.S. Lam and Steve Wei-cho Taui
From: Policies and Mechanisms on Land Value Capture: Taiwan Case Study, Lincoln Institute of Land Policy, 1 January 1998

Taiwan: A Georgist Success Story?
... Edward J. Dodson
Equal Rights, Vol.35, No.3, Spring 2006

WEALTH

Taxation of

Land Values
Theoretical writings on

A-C

A Better Way
... James Clarkson [a paper writting in July 1997 and reprinted in Ground Swell, January/February 1998]

A Modern Analysis of the Effects of Site Value Taxation
... Jan K. Brueckner
National Tax Journal, Vol.39, No.1, March 1986, pp.49-58

Alternative Methods of Taxing Real Propery
... Philip H. Cornick
Proceedings of the Annual Conference on Taxation, Vol.39, 1946, pp.144-154

Building-Tax Abatements: An Approximation to LVT
... Alan K. Severn
The American Journal of Economics and Sociology, Vol.51, No.2, April 1992, pp.237-245

Can Taxation Be Constructive?
... Frank A. W. Lucas
1956

D-F

Elimination of Urban Blight Through Inverse Proportional Ad Valorem Property Taxation
... A.M. Agapos and Paul R. Dunlap
The American Journal of Economics and Sociology, Vol.32, No.2, April 1973, pp.143-152

Estimating Land Values
... Ted Gwartney [Executive Director, Robert Schalkenbach Foundation, a paper distributed in 1999

Evaluation of Alternative Bases for the Property Tax
... Philip H. Cornick
Proceedings of the Annual Conference on Taxation, Vol.45, 1952, pp.60-71

Forecasting Open Space with a Two-Rate Property Tax
... Seong-Hoon Cho, Dayton M. Lambert and Roland K. Roberts
Land Economics, Vol.86, No.2, May 2010, pp.263-280

G-I

How College Textbooks Treat Land Value Taxation
... Elizabeth Read Brown
The American Journal of Economics and Sociology, Vol.20, No.2, January 1961, pp.147-167

Higher Taxes That Promote Development
... Gurney Breckenfeld
Fortune, 8 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
The American Journal of Economics and Sociology, Vol.44, No.3, July 1985, pp.279-293

Incentive Property Taxation: A Potential Tool for Urban Growth Management
... Thomas A. Gihring
Journal of the American Planning Association, Vol.65, No.1, Winter 1999

J-L

Land and its Taxation as Issues in Economic Theory: What is the Reason for Their Eclipse?
... Athanassios Skouras
The American Journal of Economics and Sociology, Vol.39, No.4, October 1980, pp.373-382

Land Belongs to the People: When They Take It
... Clarence Darrow
Everyman, Vol.II, No.10, September, 1916

Land is back, it should be taxed, it can be taxed
... Odran Bonnet, Guillaume Chapelle, Alain Trannoy and Etienne Wasmer
European Economic Review, No.134, 2021

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 Value Creation and Consequences and Enhanced Land Value Return
... Rick Rybeck
Two flow charts displaying the flow of land values through a society, 2023

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
... Donald G. Hagman
Chapter 17 of the book: Windfalls for Wipeouts: Land Value Capture and Compensation, 1978

Land Value Taxation and Urban Housing: The Case of Pittsburgh
... Steven C. Bourassa
September 1985

Land Value Taxation in the 20th Century
... Philip H. Cornick
The American Journal of Economics and Sociology, Vol.15, No.3, April 1956, pp.307-314

Land Value Taxation: Six Steps to Meet Objections
... Steven Cord
Land & Liberty, May-June, 1983

Land Value Taxation versus Tax Increment Financing
... Dan Sullivan
Land-Theory, August 2000

Land Value Trends in the United States
... Ernest Kurnow
Land Economics, Vol.36, No.4, November, 1960, pp.341-348

Looking for Solutions to Poor Land Use and Unfair Property Tax?
... Albert L. Hydeman, Jr.
1973

M-O

Mathis and Zech's Empirical Test of Land Value Taxation: A Critique of a Commendable but Unsuccessful Effort to Measure the Effects of a Basic Levy
... Ben-Chieh Liu
The American Journal of Economics and Sociology, Vol.44, No.2, April 1985, pp.137-143

Natural Monopolies and Rent: A Georgist Remedy for X-Inefficiency Among Publicly-regulated Firms
... George Babilot, et al.
The American Journal of Economics and Sociology, Vol.46, No.2, April 1987, pp.205-217

On Modernizing Local Public Finance: Why Aren't Property Taxes in Urban Areas Being Reformed into Land Value Taxes?
... Dick Netzer
The American Journal of Economics and Sociology, Vol.43, No.4, October 1984, pp.497-501

P-R

Property Taxation: Effects on Land Use and Local Government Revenues
... A background study prepared by the Congressional Research Service for the Subcommittee on Intergovernmental Relations of the Committee on Government Operations; U.S. Senate, 24 February, 1971

Prospects for Land Rent Taxes in State and Local Tax Reforms
... Thomas J. Nechyba, Duke University
August 2001

Public Transit and Land Values
... Henry Tideman
Land & Liberty, March-April 1978

Rent and the Economics of Being Poor
... Frank C. Genovese
The American Journal of Economics and Sociology, Vol.53, No.2, April 1994, pp.218, 255-256

Revenue Law and the Environmental Legal System
... David Spain
Queensland University of Technological law School, November 1996

S

Sidetracked! Counting the Cost of the Two-Rate Tax
... Michael Hudson and Richard Noyes
Land & Liberty, Spring 1997

Site Value Taxation and Manvel's Land Value Estimates
... Richard W. Douglas Jr.
The American Journal of Economics and Sociology, Vol. 37, No.2, April 1978, pp.217-223

Site Value Taxation and the Timing of Land Development: A Comment on Temporary Use with Termination Costs
... Athanassios Skouras
The American Journal of Economics and Sociology, Vol.41, No.2, April 1982, pp.223-224

Site Value Taxation and the Timing of Land Development
... Richard W. Douglas, Jr. The American Journal of Economics and Sociology, Vol.39, No.3, July 1980, pp.289-294

Site Value Taxation in a Declining City
... Paul S. Kochanowski
The American Journal of Economics and Sociology, Vol.50, No.1, January 1991, pp.45-58

Sufficiency of Single Tax Revenue: Rent Resource Taxation Would Affect Expenses and Productivity
... Gary B. Buurman
The American Journal of Economics and Sociology, Vol.49, No.4, October 1990, pp.495-502

T

The Constitutionality of a Federal Net Wealth Tax: A Socioeconomic Analysis of a Strategy Aimed at Ending the Under-Taxation of Land
... Richard W. Lindholm
The American Journal of Economics and Sociology, Vol.43, No.4, October 1984, pp.451-454

The Land Question
... Henry Law
A letter to the Catholic Times, London, England, 22 February, 2007

The Principle of Land Value Taxation
... Josiah C. Wedgwood
The Economic Journal
Vol.22, No.87, September 1912, pp.388-397

The Real Estate Tax
... Philip H. Cornick
The American Journal of Economics and Sociology, Vol.25, No.3, July 1967, pp.251-260

The Revenue Adequacy of Site Value Taxation in a Ricardian System of Economic Growth
... J. Michael Swint, Gerald W. Stone, Jr., and Ralph T. Byrns
The American Journal of Economics and Sociology, Vol.44, No.1, January 1985, pp.107-119

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
The American Journal of Economics and Sociology, Vol.40, No2, April 1981, pp.207-215

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]

The Taxation of Land Value
... George E. Lent
Eksitics, Vol.24, No.141, August 1967, pp.210-217

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, pp.187-199

U-Z

What's Wrong with Land Value Taxation?
... Dick Netzer
A paper presented under the Henry George Research Program, Pace University, New York, 4 November 1982

Why So Little Georgism in America: Using the Pennsylvania Case Files to Understand the slow, Uneven Progress of Land Value Taxation
... Mark Alan Hughes
Lincoln Institute of Land Policy, 1 January 2006

Why Taxes Ultimately Fall on Rental Income
... Roger Sandilands
Land and Liberty, May-June, 1985

WEALTH

Taxation of

Land Values
United Kingdom

Land Value Taxation
... Nathaniel Lichfield and Owen Connellan
From: Land Value Taxation in Britain for the Benefit of the Community: History, Achievements and Prospects, Lincoln Institute of Land Policy, 1 January 1997

Land Value Taxation in Britain
... Owen Connellan
Lincoln Institute of Land Policy, 2004

Land Value Taxation in Great Britain
... J. Bartlet Brebner
Current History, Vol.34, No.3, June 1931, pp.448-455

The Land Values Movement in Great Britain
... Francis Neilson
The American Journal of Economics and Sociology, Vol.18, No.3, April 1959, pp.225-242

Towards an Acceptable LVT Solution for Britain?
... Nathaniel Lichfield and Owen Connellan
From: Land Value and Community Betterment Taxation in Britain: Proposals for Legislation and Practice, Lincoln Institute of Land Policy, 1 January 2000

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
GroundSwell, Vol.15, No.5, September-October 2002

WEALTH

Taxation of

Land Values
United States
Regions / California

California Redeeming
... The Progress Report, 2003

San Francisco's Future Should Begin with a Land Value Tax
... Matthew Downhour
Palladium -- Governance Futurism, 27 February, 2020

WEALTH

Taxation of

Land Values
United States
Regions / Connecticut

Connecticut's Land Value Taxation Public Act: Who Would Bear the Burden?
... Jeffrey P. Cohen and Michael J. Fedele
The Journal of Real Estate Research, Vol.39, No.1, January-March 2017, pp.39-64

WEALTH

Taxation of

Land Values
United States
Regions / Delaware

The real, just and useful tax is the tax on land
... Frank E. Nelson
Wilmington, Delaware News-Journal, 20 April 1983

WEALTH

Taxation of

Land Values
United States
Regions / District of Columbia

Taxing Simply, Taxing Fairly
... Robert M. Schwab and Amy Rehder Harris
D.C. Tax Revision Commission, September 1998

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
The American Journal of Economics and Sociology, Vol.70, No.1, January 2011, pp.4-29

WEALTH

Taxation of

Land Values
United States
Regions / Illinois

WEALTH

Taxation of

Land Values
United States
Regions / Maryland

WEALTH

Taxation of

Land Values
United States
Regions / Massachusetts

WEALTH

Taxation of

Land Values
United States
Regions / Michigan

Split-Rate Property Taxation in Detroit: Findings and Recommendations
... John Anderson, etal.
Lincoln Institute of Land Policy, April 2022

Detroit Wants a Land Tax
... Unsigned
The Economist, October 2023

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

Minnesota Tax Commission report on the Taxation of Land Values, 1916

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

Tax Boost for Granite State
... Richard Noyes
Land & Liberty, May-June 1984

WEALTH

Taxation of

Land Values
United States
Regions / New Jersey

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

WEALTH

Taxation of

Land Values
United States
Regions / Oregon

WEALTH

Taxation of

Land Values
United States
Regions / Pennsylvania

Comments on a Study of the Taxation of Land Values in Pennsylvania
... Mason Gaffney and Dan Sullivan
Land-Theory, 1999

The Impact of Urban Land Taxation: The Pittsburgh Experience
... Wallace E. Oates and Robert M. Schwab
National Tax Journal, Vol.50, No.1, March 1997, pp.1-21

Land Value Taxation and Housing Development: Effects of the Property Tax Reform in Three Types of Cities
... Steven C. Bourassa
The American Journal of Economics and Sociology, Vol.49, Issue 1, January 1990, pp.101-111

Land Value Tax Policy in Harrisburg, Pennsylvania
... Unsigned article
University of British Columbia, 2024

Modern View of Taxation
... Paul Underwood Kellogg
Excerpted from: The Pittsburgh Survey, 1914

Non-Glamrous Gains: The Pennsylvania Land Tax Experiment
... Joshua Vincent
Strong Towns, 6 March, 2019

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.
The American Journal of Economics and Sociology, Vol.45, No.4, October 1986, pp.441-455

WEALTH

Taxation of

Land Values
United States
Regions / Washington

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 Environmental Harm

Green Tax Primer
... Frank de Jong
Spring 2005

WEALTH

Taxation of

Residential Property

Fifty State Property Tax Comparison Study
... Lincoln Institute of Land Policy, September 2023

Land Rent and Housing Policy: A Case Study of the San Francisco Bay Area Rental Housing Market
... Stephen E. Barton
The American Journal of Economics and Sociology Vol.70, No.4, October 2011, pp.845-873

Land Value Taxation and Housing Development: Effects of the Property Tax Reform in Three Types of Cities
... Steven C. Bourassa
The 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
The American Journal of Economics and Sociology, Vol.39, No.2, April 1980, pp.169-181

Property Tax Assessment Rates and Residential Abandonment: Policy for New York City
... David Arsen
The American Journal of Economics and Sociology, Vol.51, No.3, July 1992, pp.361-377

Property Tax Circuit Breakers Reconsidered: Continuing Issues Surrounding a Popular Program
... John H. Bowman
The American Journal of Economics and Sociology, 1980

Property Taxation, its Land Value Component, and the Generation of "Urban Sprawl": The Needed Empirical Evidence
... Robert W. Wassmer
Proceedings of the Annual Conference on Taxation, Vol.108, 2015, pp.1-20

Property Tax Inequities Hurt Us
... Raymond Moley
Los Angeles Times, 20 August, 1963

Property Tax Circuit-Breakers: Good Causes but Bad Economics
... William T. Harris
The American Journal of Economics and Sociology, Vol.42, No.2, April 1983, pp.209-216

The Property Tax versus Sales and Income Taxes
... Carl Shoup
Proceedings of the Academy of Political Science, Vol.35, No.1, 1983, pp.31-41

WEALTH

Taxation of

Value-Added Taxation

The Value-Added Tax: Sorting through the Practical and Political Problems
... Henry J. Aaron
The Brookings Review, Vol.6, No.3, Summer 1988, pp.10-16

WEALTH Taxation Of

The Encyclopedia on Political Economy

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

A-C

D-F

G-I

J-L

M-O

P-R

S

T

U-Z

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH

WEALTH
Taxation Of