Brochures / Presentations and Understanding LVT

Understanding Ground Rent by H. William Batt, Ph.D., CSE Trustee

Buildings are manufactured goods and their values are a function of size, materials, age, and so on. Land value is largely a function of its location, and its market prices are due to the local and even regional vitality of the economy. Because land is fixed in its supply economists say it is inelastic, there is a reciprocal relationship between the amount of value taxed from the flow of rent and the residual rent that can be capitalized.

Land Value Taxation Progressive Revenue

Discusses how the land value tax is a modern, progressive property tax.

Realizing Philadelphia's Potential Brochure

An introduction to the land value tax shift proposal for Philadelphia.

Land Rent

 

HGFA Brochures