Evaluating the Feasibility and Burden-Shifting Effects of a Statewide Land Value Tax on Commercial and Industrial Property

"The author estimates the effect that a land value tax on commercial and industrial property would have in Minnesota. There would be winners and losers, but concurrent declassification would make the change more politically palatable, he says. However, the declassification increases the likelihood of small tax increases for small commercial parcels, the author says."

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