EVIDENCE ON THE DISTRIBUTIONAL EFFECTS OF A LAND VALUE TAX ON RESIDENTIAL HOUSEHOLDS

@article{Plummer2010EVIDENCEOT,
  title={EVIDENCE ON THE DISTRIBUTIONAL EFFECTS OF A LAND VALUE TAX ON RESIDENTIAL HOUSEHOLDS},
  author={Elizabeth Plummer},
  journal={National Tax Journal},
  year={2010},
  volume={63},
  pages={63 - 92}
}
This study examines how replacing a uniform property tax with a land value tax (LVT) would shift the tax burden for single-family residential properties in Tarrant County, Texas, over the period 1997-2006. Results suggest that a LVT would shift the tax burden away from single-family properties and on to other property classes. For the more recent years in the sample, the average tax liability for single-family properties would decrease about 30 percent, regardless of household income, and Suits… Expand

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