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T he land value tax is a variant of the property tax that imposes a higher tax rate on land than on improve- ments, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limita- tions, have undesirable side effects, including unequal treatment of similarly situated tax- payers and distortion of economic incentives. Land value taxation would enhance both the fairness and the efficiency of the property tax. | Policy Focus Report Lincoln Institute of Land Policy Assessing the Theory and Practice of Land Value Taxation RICHARD F. DYE AND RICHARD W. ENGLAND 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 professional 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 numerous 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 19122009 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 Lincoln Institute of Land Policy. All rights reserved. E LINCOLN INSTITUTE OF LAND POLICY 113 Brattle Street Cambridge MA 02138-3400 USA Phone 617-661-3016 .
