Financing Progressive Development
October 31, 2025Externalities in the Urban Economy
October 31, 2025Research Article
Implementing a land value tax: Considerations on moving from theory to practice
By Hughes, C., Sayce, S., Shepherd, E., & Wyatt, P.
Full Citation
Hughes, C., Sayce, S., Shepherd, E., & Wyatt, P. (2020). Implementing a land value tax: Considerations on moving from theory to practice. Land Use Policy, 94, 104494.
Key Findings
The paper assesses the implementation of land value tax, a method of incentivizing the efficient development of land, and it notes the benefits and the many challenges remaining that must be addressed by those seeing to implement the LVT mechanism.