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Learn what land value tax (LVT) is, how it differs from other taxes, and why some economists and policymakers favor it. Find out how LVT is implemented in various countries and regions, and how it affects land prices, development, and inequality.
Learn about the history, legality and usage of land value taxation (LVT) in the US, a tax applied only to the unimproved value of land. Find out how LVT is related to Physiocrats, Henry George, uniformity clauses and Dillon's Rule.
Learn how property tax is imposed, computed, and collected by local governments in the US. Find out the factors that affect property tax rates, such as property type, assessment ratio, and taxing jurisdiction.
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Georgism, also called Geoism, is an economic ideology that advocates taxing the economic rent derived from land ownership, natural resources, and urban locations. It aims to achieve social and ecological justice, efficiency, and equality by redistributing the value that people create themselves.
Proposition 13 is a constitutional amendment that limits property taxes and requires supermajority votes for tax increases in California. It was enacted in 1978 by a popular initiative and has been called the "third rail" of California politics.
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