A land value tax (LVT) is a levy on the value of land without regard to buildings, personal property and other improvements upon it. Some economists favor...

Land value taxation (i.e. property tax applied only to the unimproved value of land) has a long history in the United States dating back from Physiocrat...

An ad valorem tax (Latin for "according to value") is a tax whose amount is based on the value of a transaction or of a property. It is typically imposed...

recommendation is a tax assessed on land value, arguing that revenues from a land value tax (LVT) can be used to reduce or eliminate existing taxes (such as on...

A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each...

tax. This tax can be contrasted with a rent tax, which is based on rental income or imputed rent, and a land value tax, which is a levy on the value of...

Land value taxation history in the Australia dating back from Henry George and Graham Berry. Each Australian state has different laws of land tax. South...

The Land Tax was a land value tax levied in England from 1692 to 1963, though such taxes predate the best-known 1692 Act. It was abolished by the Finance...

always computed as the fair market value of the property, multiplied by an assessment ratio, multiplied by a tax rate, and is generally an obligation...

Property Tax) is a land value tax, which taxes the base value of the land according to either: The total value of the property minus the value of improvements...

single tax is a system of taxation based mainly or exclusively on one tax, typically chosen for its special properties, often being a tax on land value. Pierre...

from taxes that change economic incentives. Such taxes include the land value tax, where the tax is on a good in completely inelastic supply. By taxing the...

parcel tax is a form of real estate tax. Unlike most real estate taxes[citation needed] or a land value tax, it is not directly based on property value. It...

Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal...

European Union. Estonia levies a Land Value Tax which is used to fund local municipalities. It is a state level tax, but 100% of the revenue is used to...

In the United States, the estate tax is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred...

The Single Tax Party started as the Land Value Tax Party in 1910 and was renamed the Commonwealth Land Party for the presidential campaign of 1924. Its...

wealth tax (also called a capital tax or equity tax) is a tax on an entity's holdings of assets or an entity's net worth. This includes the total value of...

facilities, the property value premium nearby can be as high as 167%. Types of value capture include the following: Land value tax (LVT) Tax-increment financing...

than the value of the property given by the donor. In this case, the amount of the gift is the difference. In the United States, the gift tax is governed...

the fair market value of property. School and other authorities are often separately governed, and impose separate taxes. Property tax is generally imposed...

Economics, Tax Reforms in Advanced Economies. Proposals FairTax Flat tax Hall-Rabushka flat tax Land value tax 9–9–9 Plan Automated Payment Transaction tax Kepner...

who has not paid sales tax on a taxable purchase. Unlike the value added tax, a sales tax is imposed only at the retail level. In cases where items are...

values of capitalism. Inheritance tax has been argued to be preferable to income tax on work or land value tax. Arguments against inheritance taxes include...

Tax assessment, or assessment, is the job of determining the value, and sometimes determining the use, of property, usually to calculate a property tax...

Islamic tax on agricultural land. Land value tax is a tax on the value of land that does not tax the value of the improvements on the land. Tallage, a tax on...

legislation to create a land value tax during the 2023 legislative session. If approved by the state legislature, a land value tax would go before Detroit...

tax Excess burden of taxation Hall-Rabushka flat tax Land value tax Optimum tariff Pigovian tax Progressive tax Proportional tax Single tax Taxable income...

targets Land reform – Changing of laws, regulations, or customs regarding land ownership Land value tax – Levy on the unimproved value of land Means of...

value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax,...