“The land-value tax is coming back in vogue among municipal policy makers and scholars of urban studies. If real property consists of both structures and land, and if the value of land is determined by locational amenities produced by a community, then that community has a moral claim to this value– or so say advocates of the tax. Taxing this “unearned increment” would also, according to according to advocates, encourage owners of vacant land to build upon their properties, o...
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