The Marvin Morris Page

The Case for the Taxation of Land Values

This page at the School of Cooperative Individualism highlights the efforts by Rochester, New York resident Marvin Morris to educate his fellow citizens and civic leaders on the merits of changing the way government raises its revenue. His analysis addresses, in particular, the restructuring of the traditional form of property taxation to rely on land values only, exempting buildings from the tax base. The case for this approach is found in the material linked to from this page.

Marvin Morris

A National Consensus -- fully endorsing the strategic importance of the taxation of land values, reached at a Conference on the Financial Crisis of our Cities, 1969 My Background In Two-Tiered Taxation -- The simplicity and powerful impact of this approach to raising public revenue Examples of the Two-Tiered Tax in Operation -- with sources provided for additional information Five City Pennsylvania Comparison -- Studies of five Pennsylvania cities (out of over 20 cities and two school districts that have adopted a Two-Tiered approach to the taxation of real property Panel Members on the Taxation of Land Values -- A list of the individuals who added their names to the 1969 consensus on the taxation of land values Resolution on Property Tax Reform Resource Information Review of the book, Boom-Bust: House Prices, Banking and the Depression of 2010, written by Fred Harrison and published in London by Shepheard-Walywn in 2005. This book includes critical insights of the unrecognized cause of the global financial and property market crashes Sierra Club Statement on Land Value Taxation -- From the statement: "We endorse the Land Value Taxation as a way to protect the environment by containing sprawl and encouraging investment in existing communities." Two-Tiered Property Tax Explained Uncivilized, a poem by Edmund Cooke. A humorous comparison of apes and humans -- and its moral