Land value taxation is a non-starter when it comes to serious tax reform  “My problem with LVT is that it is based on a mythical value that will never be explicitly recognised in an economic exchange i.e., in a sale value.” LVT, properly implemented, is based on RENTAL VALUES. These are easy to extract from actual rentals. There is a “floor” to rentals in the poorer areas of the country eg...

NOTE: this article expresses the opinions of the author, Henry Law. They are not those of the Land Value Taxation Campaign. There is almost nothing to be said in favour of Hunt’s budget. There is no principle behind preserving the pensioners’ so-called triple lock; it is of course meant to secure the loyalty of a group of people who can be relied on to turn out to vote. Windfall taxes, however well...

It would be difficult to conceive of any tax more damaging than VAT. It applies precisely at the point where supply meets demand, which makes it as bad as a tax can get. One of the remarkable things about VAT is that it violates all four of the Canons of Taxation, as formulated by Adam Smith. That is a considerable achievement. One of the opportunities that was offered by Brexit was that it gave...

This brief article neatly summarises the case for Land Value Taxation. It was prepared for Reform Scotland by Duncan Pickard The governments of most countries have budget deficits and increasing national debts. The taxes they currently collect are unable to meet the costs of health and welfare provision of their older people and for the care and education of their young ones. The majority of tax...

Land value taxation never gained the political support in Sweden that it attracted in Denmark. In Sweden, Social Democratic parties, largely backed by trade union movements, went down the Fabian socialist path of taxation of wages, and an all embracing welfare state. It is a model that reached its zenith in the two decades after the war. It was practicable at the time because the country had come...

FAIRER SHARE is a pressure group campaigning for a reform of UK property taxes, with Stamp Duty and Council Tax being replaced by a national property tax, with the amount payable being proportional to its value, and some other worthwhile changes to the existing system.

The UK regional airline Flybe is in financial difficulties and is asking for the government to reduce or scrap air passenger duty. Against them is the green lobby which is arguing that air travel should be reduced; we do not have a view on the latter.

A series of Submissions to the members of the Northern Irish assembly, proposing LVT as a fair solution to their taxation requirements.

Land Reform has been a hot topic in Scotland since devolution and the advent of the Scottish assembly.  Here we publish papers relevant to Land Reform in Scotland.