Richard W. England
A tax credit provision alongside moving from single-rate to split-rate property taxing could mitigate regressive tendencies.
A revenue-neutral shift to a pure land value tax in the state of New Hampshire is projected to raise total employment by 0.35% and raise gross state product by 0.36%
A simulation suggests a revenue neutral shift to a pure land value tax in New Hampshire would have positive short term effects that persist in the long term.
State and Local Impacts of a Revenue-Neutral Shift from a Uniform Property to a Land Value Tax: Results of a Simulation Study
Assessing the Distributive Impact of a Revenue—Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit
Land Value Tax
Policy Design Details