THE NON-NEUTRALITY OF LAND VALUE TAXATION

@article{Mills1981THENO,
  title={THE NON-NEUTRALITY OF LAND VALUE TAXATION},
  author={David E. Mills},
  journal={National Tax Journal},
  year={1981},
  volume={34},
  pages={125 - 129}
}
A tort neutral resource tax is allocation. one that does Its economic not disto t resource allocation. It ec nomic effect is purely distributional. It is well established that the real property tax is non-neutral. This is because the supply of structures and improvements is not fixed and the imposition of a tax on them distorts land-use decisions. Even so, that part of the property tax which falls on unimproved land is widely thought to be neutral.1 Since the supply of land is fixed, the tax is… 

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