Home> Archive> 2023> Volume 13 Number 3 (Jun. 2023)
IJSSH 2023 Vol.13(3): 198-202
doi: 10.18178/ijssh.2023.V13.1144

Evaluating the Theory and Implementation of Land Value Taxation

Zhiliang (Joseph) Wan

Abstract—Land value tax, a variant of the property tax, is a recurrent tax levied upon unimproved land value, which does not include the improvements of the land. In practice, a land value tax can be imposed on both land and its improvements with a higher tax rate on land. The motivation behind adapting a land value tax is to mitigate the negative impacts brought forth by traditional property taxation, which imposes the same tax rate on land and improvements. These negative impacts include distortion of economic activities and undesirable distribution of the tax incidence. In contrast, land value taxation has stronger theoretical support. It takes the unearned revenue of the landowners, promotes economic activities without incurring inefficiency, and redistributes income and wealth to promote equality. However, the theoretical case does not entirely reflect the challenges of implementation and political resistance that land value taxation encounter.

Index Terms—Land value tax, theory and implementation

Zhiliang (Joseph) Wan is with United World College Changshu China, China. E-mail: zlwan20@uwcchina.org (Z.W.)


Cite: Zhiliang (Joseph) Wan , "Evaluating the Theory and Implementation of Land Value Taxation ," International Journal of Social Science and Humanity vol. 13, no. 3, pp. 198-202, 2023.

Copyright © 2023 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).


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