Raising taxes on land value under a split-rate system can increase land value per acre. Residential land is more sensitive to these changes than commercial or industrial land.
One option to protect landowners from the negative impacts of sudden changes in land valuation is to change the land valuation method to assume that current use is the ‘highest and best use’.
Raising land value taxes in an Australian territory did not affect the total cost of buying a home. The higher tax obligations were offset by lower land prices.
Applied methods for distinguishing land value from property value are subject to error.
Benefits of land value taxation persist even in cases where land values are estimated with error.
Artificial neural networks are being tested as a method for mass appraisal of real estate.
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Does Georgism Work, Part 3: Can Unimproved Land Value be Accurately Assessed Separately From Buildings?
Land value appraisal using statistical methods
The Consequence of Taxing Land Value
Does Georgism Work? Part 2: Can Landlords Pass Land Value Tax on to Tenants?
Open letter to Mikhail Gorbachev
Implementing a Land Value Tax: Considerations on Moving from Theory to Practice
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Land Value Tax