The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, th

"Provides historical, economic, political and legal perspectives for understanding the many issues surrounding land taxation." - cover.

State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most signif

Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing i