> On the other hand, I understand some cities HAVE used a land-value > tax. Aren't there any good empirical studies of before & after -- > and even reversion? I think I recall reading that some cities tried > it, and then abandoned it as too complex, or maybe too unfair. > But I don't know the details and I'd be interested in them. > Tom Grey
See the book Land Value Taxation Around the World 3rd edition, edited by Dr. Robert V Andelson, 2000 ISBN 0-631-22613-3 (Case) or ISBN 0-631-22614-1 (Paperback) There have been several studies of cities in Pennsylvania which have adopted a 2-rate real-estate tax, higher on land value than on buildings. Some countries have reduced their amounts of land-value taxation, including New Zealand and Taiwan, but it was not because of it being too complex or unfair, but the political clout of landowners. Pittsburgh, PA, also went back to a unitary tax after a split rate; again, politics. Fred Foldvary ===== [EMAIL PROTECTED]
