Assessing the Theory and Practice of Land Value Taxation资料.pdf

Policy Focus Report • Lincoln Institute of Land Policy Assessing the Theory and Practice of Land Value Taxation r i c h a r d F. d y e a n d r i c h a r d W. e n g l a n d Assessing the Theory and Practice of Land Value Taxation Richard F. Dye and Richard W. England Policy Focus Report Series The policy focus report series is published by the Lincoln Institute of Land Policy to address timely public policy issues relating to land use, land markets, and property taxation. Each report is designed to bridge the gap between theory and practice by combining research findings, case studies, and contributions from scholars in a variety of academic disciplines, and from profes- sional practitioners, local officials, and citizens in diverse communities. About this Report The Lincoln Institute has long been interested in the writings of Henry George, who advocated land value taxation in his book, Progress and Poverty (1879). The Institute has sponsored numer- ous studies of land value taxation and related topics, and in 2009 published the book-length analysis, Land Value Taxation: Theory, Evidence, and Practice. Richard F. Dye and Richard W. England, the editors of that volume, summarize its research findings in this report and present recommendations for local policy makers considering alternative property tax measures. Dedication This analysis of land value taxation is dedicated to the memory of C. Lowell Harriss (1912– 2009), professor of economics emeritus at Columbia University, and a long-time proponent of policies that would support land taxation approaches. He was an associate of the Lincoln Institute of Land Policy from its earliest days as an educational institution, and he served on its board of directors for many years. His scholarship and dedication to research on public finance had a profound influence on the authors, and many, many others. Copyright © 2010 by Lin