Land Value Covenants are an idea floated by Robin Smith and the late Adrian Wrigley about twenty years ago, as an alternative to LVT as a means of land value capture for public revenue. The Campaign has no view on the concept but it might be worth exploring. The underlying principle of Land Value Covenants is that they would be a voluntary arrangement. Robin Smith would be happy to answer questions...

Oh the hypocrisy. Who has not paid cash in hand to a tradesman to get a discount? The entire tax system is designed for avoidance and evasion. Nobody undestands it. My cousin who was an accountant, had a whole library of books about the UK tax system. It filled view metres shelves, stacked from floor to ceiling. The tax system is, in the main, nothing more than legalised robbery – a tariff...

The government’s role consists of a set of duties. Defend the realm. Make justice available. Make land available so that all have the means to a livelihood. Deal with emergencies. Collect the rent of land to pay for the above. This gives rise to corresponding duties among the people.  Support the defence of the realm. Act justly. Keep the land in good condition. Act in the event of emergencies.  Pay...

In recent weeks, tax has become hotter than ever as s topic for discussion. That the quality of public debate is so poor is disappointing, but only to be expected. It ought to be obvious that different taxes have different effects but this seems not to be much appreciated either by politicians, journalists or the general public. Unfortunately, this lack of understanding applies all the way across...

There is a widespread idea that the purpose of tax is to collect money for the government to spend (or waste). There is another way of looking at what is happening: that all official money is created by governments. It is placed into circulation when they pay for their expenses (legitimate or otherwise). The purpose of tax is to remove this money from circulation, so as to complete the cycle. If...