Land value taxation in Britain : experience and opportunities /

Bibliographic Details
Main Author: Connellan, Owen
Format: Book
Language:English
Published: Cambridge, Mass. : Lincoln Institute of Land Policy, [2004]
Subjects:
Online Access:Table of contents
Table of Contents:
  • What this book is all about
  • Theory and principles of land value taxation
  • General taxation and taxes on land
  • Property taxes for local government revenues
  • History of attempts at land value taxation in Britain
  • Recoupment via ownership
  • Recouping betterment via the town and country planning system
  • Contributions to infrastructure costs
  • LVT in principle: criteria for choosing options
  • Towards acceptable LVT systems for Britain
  • Future recoupment via ownership
  • Recoupment of betterment by capital levy
  • Future contributions to infrastructure costs
  • Making LVT compatible with planning
  • Political prospects and feasibility
  • Final review : what does all this mean and how important is it?.