Common Ground-U.S.A.

Two Rate Property Tax, Land Value Taxation, or Site Value Taxation

 

Bibliography compiled by Gilbert Halverson, Madison, WI

 

Agapos, A.M. and Dunlap, Paul, R., Elimination of Urban Plight Through Inverse Proportional Ad Valorem Property Taxation. AJES, Vol. 32, April 1973

Andrews, R.B., ed., Urban Land Use Policy: The Central City, New York, The Free Press, 1972.

Archer, R. W., Site Value Taxation in Central Business District Redevelopment (Sydney, Australia), Washington, D.C. Urban Land Institute, 1969.

Bails, Dale, Two Municipal Revenue Sources Contrasted: The Land Value Tax and the Property Tax, AJES, Vol.33, No. 2, April 1974.

Banks, Ronald, ed., Costing The Earth, London, Shepheard-Walwyn, 1989.

Becker, Arthur, Arguments for Changing the Real Estate Tax to a Land Value Tax, T___ P, September-December, 1970.

    Land and Building Taxes, Madison, University of Wisconsin Press, 1969

Beeman, William, J., The Property Tax and Spatial Pattern of Growth Within Urban Areas, Washington, D.C., Urban Land Institute, 1969, Research Monograph 16.

Bentick, Brian, L., The Impact of Taxation and Valuation Practices on the Timing and Efficiency of Land Use. JPE, Vol. 87, No. 4, 1979.

    and Thomas F. Pogue, The Impact on Development Timing of Property and Profit Taxation. LE, Vol. 64, 1988.

Bird, Richard, M. Charging For Public Services: A New look at an Old Idea, Toronto, Canadian tax Foundation, 1976.

Bourassa, Steven, C., Land Value Taxation and New Housing Development in Pittsburgh. Growth and Change, Fall 1987.

    Land Value Taxation and Housing Development: Effects of Property Tax Reform in Three Types of Cities, AJES, Vol. 49, No. 1, January 1990.

Breckenfeld, Gurney, ̉Higher Taxes That Promote Development, Fortune, August 8, 1983.

Brueckner, Jan, A Modern Analysis of the Effects of Site Value Taxation. NTJ, Vol. XXXIX, No. 1, March 1986

Bryant, R.W.G., Land: Private Property, Public Control, Montreal, Harvest House, 1972.

Buchanan, James M., Tollison, Robert D., and Tullock, Gordon, eds., Toward an Theory of the Rent Seeking Society, College Station, Texas A&M University Press, 1980.

Canadian Tax Foundation, Site Value as a Base for Local Taxation, Fifteenth Tax Conference, 1961.

Carmen, Patricia A., Site Value Taxation, International Association of Assessing Officers, Chicago, 1980.

Chisholm, Michael and Kivell, Phillip, Inner City Waste Land: An Assessment of Government and Market Failure in Land Development, London, Institute of Economic Affairs, 1987.

Coughlan, J. Anthony, Land Value Taxation and Constitutional Uniformity. George Mason Law Review, Vol. 7, No. 2, Winter 1999

Cowan, H. Bronson, A Graphic Summary of Municipal Improvements and Finance as Affected by the Untaxing of Improvements and the Taxation of Land Values, International Research Committee o Real Estate Taxation, New York, Harper Brothers, 1958.

Cuddington, John T., Estimating Impacts of a Property Tax Reform, LE, 54, August, 1978.

DiMasi, Joseph A., The Effects of Site Value Taxation in an Urban Area: A General Equilibrium Computational Approach, NTJ, Vol. 40, No. 4, December 1987.

Douglas, Richard W., Jr., Site Value Taxation and Manvel's Land Value Estimates, AJES, Vol. 37, No. 2, April 1978

    Site Value Taxation and the Timing of Land Development, AJES, Vol. 39, No. 3, July 1980.

Edwards, Mary E., Site Value Taxation in Australia: Where Land is Taxed More and Improvements less, Average Housing Values and Stocks Higher, AJES, Vol. 43, No. 4, October 1984.

Feldstein, Martin, The Surprising Incidence of a Tax on Pure Rent, JPE, April 1977.

Follain, James R. and Miyake Tamar Emi., Land Verses Capital Value Taxation: A General Equilibrium Analysis, NTJ, Vol. 39, December 1986.

Gaffney, Mason, Urban Expansion- Will it Ever Stop? Yearbook of Agriculture, 1958

    Red Light and Green Light Taxes, Groundswell, Vol. 11, No. 3, May-June 1998.

    The Corruption of Economics, London, Shepheard-Walwyn, 1994.

    Land as a Distinct Factor of Production, in Land and Taxation, ed. Nicolaus Tideman, London, Shepheard-Walwyn, 1994.

    Land Planning and the Property Tax, Journal of the American Institute of Planners, Vol. 35, No. 3, 1969.

    Land Rent, Taxation, and Public Policy: The Sources, Nature, and Functions of Urban Land Rent, AJES, Vol. 31, No. 3, July 1972.

    Land Rent, Taxation and Public Policy: Taxation and the Functions of Urban Land Rent, AJES, Vol. 32, No. 1, January 1973.

    Tax Reform to Release Land, in Modernizing Urban Land Policy, ed. Marion Clawson, Baltimore, John Hopkins Press, 1973.

    An Agenda for Strengthening the Property Tax, in Property Tax Reform, ed. George E. Peterson, Washington, D.C., The John C. Lincoln Institute and the Urban Institute, 1973.

    What is Property Tax Reform? AJES, Vol. 31, No. 2, April 1972.

    The Many Faces of Site Value Taxation, Twenty-Seventh Tax Conference, Canadian Tax Foundation 1975.

    The Role of Ground rent in Urban Decay and Revival, The Henry George Lecture, St. John's University, October 1988.

George, Henry, 1880, Progress and Poverty, Reprinted by Robert Schalkenbach Foundation, New York, 1996.

Gihring, Thomas, A., Incentive Property Taxation: A Potential Tool For Urban Growth Management, Journal of American Planning Association, Vol. 65, No. 1, Winter 1999

Grosskopf, Shawna, The Revenue Potential of Site Value Taxation. AJES, Vol 40, No. 2, April 1981.

Harrison, Fred, The Power in the Land: An Inquiry into Unemployment, the Profits Crisis and Land Speculation, London, Shepheard-Walwyn (Publishers) Ltd. 1983.

    Property Taxation: What Good and Whats Bad about It, AJES, Vol. 33, No. 1, January 1974.

Hellyer, Paul, Chairman, Report of the Task Force on Housing and Urban Development, Ottawa, The Queens Printer, 1969.

Hewison, R. W., The Argument For Site Value Assessment, Technical Bulletin, Institute of Municipal Assessors of Ontario (IMOA) No. 5/75

    Basis Economic and Planning Reasons for Using Site Value Assessment, Technical Bulletin, IMOA No. 6/75

    A Methodology for Developing Land Value Maps, IMOA, Technical Bulletin, No. 8/75.

    Land Value Techniques, IMOA, Technical bulletin, No. 9/75

Holland, Daniel M., ed., The Assessment of Land Value, Madison, University of Wisconsin press, 1970, Committee on Taxation, Resources and Economic Development-5.

Kitchen, H.M., Local Government Finance in Canada, Toronto, Canadian Tax Foundation, 1984.

Lakes, John, Classification, Corruption, Confusion, Focus on Canadian Municipal Assessment and Taxation, Vol. IV, No. 5, May 1998

    Land Values Research Group, Reclamation of an Industrial Suburb: A Municipal Rating Study of Fitzroy, 1949.

    Social Effects of Municipal Rating: A Study Conducted in Footscray- The Relative Merits of Rating on Unimproved Land Value or Annual Rental Value, 1945.

Lindholm, R.W., Lynn, A.D., Jr., eds., Land Value Taxation in Thought and Practice, Madison, University of Wisconsin Press, 1981.

    Land Value Taxation: The Progress and Poverty Centenary, Madison, University of Wisconsin Press, 1982, Committee on Taxation, Resources, and Economic Development -11.

Lindholm, Richard W., ed. Property Taxation- USA, Madison, University of Wisconsin Press, 1967, Committee on Taxation, Resources and Economic Development-2.

Lindholm, Richard W. Land Taxation and Economic Development, LE, 41, May, 1965.

    Public Choice and Land Tax Fairness, AJES, Vol. 38, No. 4, October 1979

    Twenty-one Land Value Taxation Questions and Answers, AJES, Vol. 31, No. 2, April 1972.

Lynn, Arthur D., Jr., ed Property taxation, Land Use and Public Policy, Madison, University of Wisconsin Press, 1976, Committee on Taxation, Resources and Economic Development-8.

Netzer, Dick, Economics of the Property Tax, Washington, D.C. The Brookings Institute, 1966

    What Do We Need To Know About Land Value Taxation? Cambridge, Massachusetts, Lincoln Institute of Land Policy, September 1997.

Noyes, Richard, ed. Now The Synthesis: Capitalism, Socialism, and the New Social Contract, London, Shepheard-Walwyn, 1991

Oates, Wallace and Schwab, Robert, The Impact of Urban Land Taxation: The Pittsburgh Experience, N TJ, Vol. L, No. 1, March 1997

Ontario, The Ontario Committee on Taxation, 1967, (Smith Commission), 3 Vols., Government Printer, 1967

    Ontario, Report of the Commission on the Reform of Property taxation, (Blair Commission), Government Printer, 1977

    Ontario, Fair Taxation in a Changing World, Report of the Ontario Fair Tax Commission, December 1993

Peddle, Francis K., Philosophies of Taxation in Contemporary Society, Henry George Sesquicentennial International Conference, University of Pennsylvania, Philadelphia, August 3, 1989.

    Cities and Greed: Taxes, Inflation, and Land Speculation, Ottawa-Montreal, Canadian Research Committee on Taxation, 1994.

Pollakowski, Henry O., Adjustment Effects of a Tax on Land: The Pittsburgh Case, Cambridge Ma., Lincoln Institute of Land Policy, Monograph No. 82-8.

Prentice, P.I., The Case for Taxing Location Values: A Memorandum for a Metropolis Considering Property Tax Reform, AJES Vol. 28, No. 2, April 1969.

    Twelve Ways to Sell Property Tax Reform, AJES, Vol. 33, No. 1, January 1974.

    A Pungent Attack on Land Speculation, Progressive, August, 1972

    Urban Financing For Jobs, Profits, and Prosperity, AJES Vol. 35, No. 3, July 1976.

    Self -Interest Questions About Property Tax Reform, AJES Vol. 35 No. 4, October 1976.

    Broader Policy Issues in Property Tax Reform, AJES Vol. 36, No. 1, January 1977.

Prest, A.R., The Taxation of Urban Land, Oxford, Manchester University Press, 1981.

Qadeer, M.A., The Nature of Urban Land, AJES, Vol. 40, No. 2, April 1981.

Rawson, Mary, Property Taxation and Urban Development: Effects of the Property Tax on City Growth and Change, Washington, D.C., Urban Land Institute, 1961, Research Monograph 4.

    Transit: The Nature and Role of Localized Benefits: A Selected Annotated Bibliography (Center for Transportation Studies, University of British Columbia)

    The Public Interest in Land, Twelfth International Conference on Land Value Taxation and Free Trade, Caswell, Wales, 1968, Canadian Research Committee on Taxation, 1968.

    Resource Revenues: A Cause for Division in Canada, Utecht, Holland, Fifteenth International Conference on Land Value Taxation and Free Trade, July 24-31, 1982.

    Site-Value Taxation: A Comment on Burnaby's Experience, Appraisal Institute Magazine, Vol. 6, No. 2, June 1962.

Robertson, James, Future Work: Jobs, Self Employment and Leisure After the Industrial Age, New York, Universe Books, 1985.

    Future Wealth: A New Economics for the 21st Century, New York, The Bootstrap Press, 1990.

Rybeck, Walter, Can The Property Tax Be Made to Work For Rather than Against Urban Development? AJES, Vol. 33, No. 3, July 1974.

    Moderator, Property Taxation, Housing and Urban Growth, Washington, D.C., The Urban Institute, 1970.

    Pennsylvania Experiments in Property Taxation Modernization. NTJ, September 1991.

    From Poverty to Prosperity by 2000: Prospects For Reviving West Virginia's Economy, Kensington, Maryland, Center For Public Dialogue, 1992.

Shoup, D.C., Financing Neighborhood Public Investment By Deferred Special Assessment, Los Angles, School of Architecture and Urban Planning, University of California, 1980.

Skouras, Athanassios, Land and its Taxation as Issues in Economic Theory: What is the Reason for their Eclipse? AJES, Vol. 39, N0. 4, October 1980.

Slack, Enid, The Land Use Implications of Alternative Municipal Financial Tools: A Discussion Paper, Toronto, Intergovernmental Committee on Urban and Regional Research, 1993.

Stone, Gerald, W., Jr. Public Spending, Land Taxes and Economic Growth: An Empirical Analysis of the Adequacy of Land as a Tax Base, AJES Vol. 34, No. 2, April 1975.

Tideman, T. Nicolaus, A Tax on Land is Neutral, NTJ, March 1982.

Tucker, Gilbert M., The Self Supporting City, New York, Robert Schalkenbach Foundation, 1958.

Vickrey, William, Defining Land Value for Tax Purposes, In D.M. Holland, ed. The Assessment of Land Value, Madison, University of Wisconsin Press, 1970.

    The City As A Firm in The Economics of Public Services by Martin S. Feldstein and Robert P. Inman, eds., New York, Macmillian, 1977.

    Propositions Relating to Site Value Taxation, Columbia University, August 13, 1995.

Webber, Carolyn and wilavsky, Aron, A History of Taxation and Expenditure in the Western World, New York, Simon and Schuster, 1986.

Weir, Michael, and Lillian E. Peters, Development, Equity, and the Graded Tax in the City of Pittsburgh. Property Tax Journal, Vol. 5, June 1986

Wildasin, David, E., More on the Neutrality of Land Taxation, NTJ, Vol. 35, March 1982.

    Journal Abbreviations:
    AJ The Appraisal Journal
    AJES The American Journal of Economics and Sociology
    CTJ Canadian Tax Journal
    HPE History of Political Economy
    JLE Journal of Law and Economics
    JPE Journal of Political Economy
    LE Land Economics
    NJT National Tax Journal



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