A New Resource For Advocacy And Education

Over the years, many reputable researchers and organizations have dedicated resources to examining the theory and the implementation of Land Value Taxation. This system of tax is not just a good idea, it is a demonstrably effective tool for reducing speculation, driving down land prices, and incentivizing the optimal use of centrally-located land.

EarthSharing has compiled a database of high-quality research on LVT, which you can access here. This is not a gathering of platitudes presented by people who are influenced by their pre-existing support for such a policy; this is serious academic work that scrutinizes LVT alongside other tax structures and has reached the same conclusions. Consider the following from a 2015 OECD publication:

Property taxes can underpin sustainable land use. A pure land tax can help contain urban sprawl and foster the conversion of developed land instead of greenfield development. The land-use effects of property taxes – which also tax investment – are more ambiguous. Specifically designed “green” property taxes (soil-sealing taxes, development charges, etc.) can further help internalise land-use externalities

This list is far from exhaustive, and we strive to create a resource for advocacy and education that is as comprehensive as possible. If you can contribute to furthering the goal of this resource with additional research, please contact us and we will add to it.

Land Value Taxation Endorsements

Prosper Australia Research Institute (2016)
Australian Dept. of Infrastructure & Regional Development (2016)
OECD (2015)
National Tax Journal (2015)
International Monetary Fund (2013)
Institute for Fiscal Studies (2013)
Land Values Research Group (2013)
Prosper Australia Research Institute (2013)
Romney Institute, Brigham Young University (2012)
United Nations Human Settlements Programme (2011)
SERC, London School of Economics (2011)
Lincoln Institute of Land Policy (2010)
Kingston University School of Planning & Surveying (2009)
Motu Economic and Public Policy Research (2009)
Land Values Research Group (2007)
Oxfordshire CC & Vale of White Horse DC (2006)
Lincoln Institute of Land Policy (2004)
Australian Tax Forum (2003)
Lincoln Institute of Land Policy (2001)

Featured photo: Unsplash via Pixabay

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