Reconsidering land value taxation: The golden key?

• Autores: Susan L. Roakes
• Localización: Land use policy: The International Journal Covering All Aspects of Land Use, ISSN 0264-8377, ISSN-e 1873-5754, Nº. 13, 1996, págs. 261-272
• Idioma: inglés
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• Resumen

  • This paper considers how land value taxation (LVT) may resolve the dilemma of declining central cities and sprawling urban areas. Literature review, discussions with professionals, and personal observations are used to address this objective. The paper begins with an overview of LVT that focuses on why some planners have labeled LVT the "golden key". Next it presents the theoretical arguments pro and con regarding these anticipated effects, followed by a summary of the empirical evidence on LVT that has been published to date. The evidence indicates that LVT may not be the golden key, but it does appear to offer an effective tool for encouraging development in some central city areas.