A article in today’s (29 June ) Sunday Telegraph reports that growing evidence of the disastrous side effects of the removal of empty property rates relief on commercial buildings has led members of the Government to reveal privately they are already considering reintroducing the relief. The change in law, which Government estimated would yield an extra £1.4bn from the commercial property...

One of our members was complaining about the new on-line tax returns and the amount of tax he is now having to pay. For some reason they have changed the forms which was a bit of a nuisance as he was all geared up to filling in the old ones. No doubt a lot of people will be thrown into panic when they start to fill them in as the deadline approaches next year. But his real complaint is the extra...

Central collection or local? Author:  David K. MillsDecember 2003 Background and Introduction     Proponents of collection of the National Land-Rent to fund the public revenue – a policy known in this country historically as land value taxation (“LVT”) – will not gainsay the proposition that, in theory, the rental value of all land throughout the world belongs to all of the...

A discussion paper critical of the use of the term ‘economic rent’ in contemporary economics. Summary Argument for the overt taxation of land value in lieu of other taxes, a live issue not so long ago, is now largely disregarded by economists, politicians and commentators. Only the capital gains realised upon betterment excite much attention. One explanation may be found in evolved...