Assessing the Theory and Practice of Land Value Taxation

Summary

Published by the Lincoln Institute of Land Policy, this 2010 policy-focus report by Richard Dye and Richard England is the standard modern reference for policymakers on land value taxation. It is balanced, accessible, and evidence-based.

What It Covers

• The theoretical case: why taxing land is efficient and equitable.
• The international and US record: experience across more than 30 countries and US municipalities, including the Pennsylvania split-rate cities.
• Implementation: assessment methods, transition issues, and the political economy of adoption.

Its measured tone — neither advocacy nor dismissal — makes it the most cited practical reference when officials consider land or split-rate taxation.

Bears On

• Concept: Land Value Tax · Split-rate taxation
• Organization: Lincoln Institute of Land Policy

Sources

1. Richard F. Dye & Richard W. England (2010), Assessing the Theory and Practice of Land Value Taxation, Lincoln Institute of Land Policy. Report