Land Value Taxation Around the World
The definitive country-by-country comparative survey of land value taxation worldwide, edited by Robert Andelson — the standard reference on global LVT implementation.
Summary
Land Value Taxation Around the World (3rd edition, 2001), edited by Robert V. Andelson, is the definitive comparative reference on land value taxation as actually implemented across the globe. It collects contributions surveying dozens of countries and jurisdictions.
Content
The volume documents the history, design, and results of land and site-value taxation country by country — covering, among many others, the Australian states (New South Wales), Denmark, Estonia, Taiwan, South Africa, New Zealand, and the Pennsylvania split-rate cities. It is invaluable precisely because it moves beyond theory to the messy reality of how LVT has been adopted, administered, diluted, or repealed in practice.
Significance
For comparative and historical questions about where and how land value taxation has been tried, Andelson's volume is the standard starting point — the global counterpart to the more US-focused Dye & England (2010).
See Also
Sources
- Robert V. Andelson, ed. (2001), Land-Value Taxation Around the World, 3rd ed., Blackwell / American Journal of Economics and Sociology. Publisher