LVT Case Studies

While the following materials cannot be described as case studies in themselves they provide interested readers with pointers to material from which LVT case studies can start to be formulated

1. Hong Kong's system of rents and rates as outlined in document to be found at the following link of the government authorities for the special administrative region: http://www.rvd.gov.hk/doc/en/ratesandrent.pdf or http://goo.gl/WM5cDs
2. Ted Gwartney's review and discussion at LVT for World Bank 'Land and Poverty Conference' 2014 https://www.conftool.com/landandpoverty2014/index.php/Gwartney-191_paper.pdf?page=downloadPaper&filename=Gwartney-191_paper.pdf&form_id=191&form_version=final or https://goo.gl/Twsk2G
3. Assessing the Theory and Practice of Land Value Taxation Richard F. Dye and Richard W. England (published in 2010 by Lincoln Institute) can be downloaded as a pdf from https://www.lincolninst.edu/pubs/dl/1760_983_Assessing%20the%20Theory%20and%20Practice%20of%20Land%20Value%20Taxation.pdf or https://goo.gl/NIabiU
4. A summary of the 1939 Bill to establish Site Value Rating in London: http://www.c4ej.com/acts-of-parliament/1939-london-rating-site-value-bill or https://goo.gl/Ge52OJ
5. A draft of a parliamentary bill to bring in a location benefit charge (LBC) at local level [note the alternative terminology - LBC, rather than LVT]: https://ec7d0719-a-62cb3a1a-s-sites.googlegroups.com/site/coalitionforeconomicjustice/cej-publications/draft-parliamentary-bills-1/DRAFT%20of%20Location%20Benefit%20Charge%20England%20Bill%20-%20LOCAL%20version%20-%20prepared%20by%20ER280613%20for%20discussion%20by%20CEJ%20and%20others.pdf?attachauth=ANoY7crf3ggcMQwNCL7t5epUKCSJJxkIOSmHYVm6Po7GwO9b1JP9iF7yXFGGhldIiM71oQCZ4WEgqGAd0mnpXn6lKu-8Kb1joqpvotLr5MZXyPmx5g5P_XsIteILsOkCXHKMYgKHpIOu8SK-tEa91BPJILh0IY17EzGmNJJMtC7P1aaubBrjE1pQ8bruR1w7teX1GnC6seZvJVMbni4dXEGWhWe0m2v2e-3nj_ocSOg4usYZAYX6HUYr7KrpqWrkWsPxXQaROcpq3TeQzQp7wBxWfX25158n2UAD9hy4jBcIXeMkk8j19d7cXAt-O_2NDBPOF6ebwwqNQYEUv_2ABQ3Jn62jXBZt8xp-wO0EJS8uCq6QoPEY9mN-ZaZP7N8r5AQbfcevvkQuKPX485zckMikZCKybSj4BxWg78a3hBlOrHTVaGfIOUaAWecCkLAeFYD0WUV9HuL6&attredirects=0 or https://goo.gl/6wPaaQ
6. Overall findings of Glasgow City Council Working Group on Local Taxation: http://scottishpropertytaxreform.org/docs/LTWG_Glasgow_Overview_Report.pdf or http://goo.gl/8CcbYm
7. Northern Ireland illustration of how land values can be obtained from available data: http://data.nicva.org/dataset/land-value-tax-northern-ireland or http://goo.gl/PS5t1W
8. Details of the Montana cadastral indicating how it would be possible to make the process of annual valuation/revaulation of property tractable: http://geoinfo.msl.mt.gov/home/msdi/cadastral.aspx or http://goo.gl/Tqzx5f
9. Details of land valuation in Lucas County Ohio USA, showing use of mapping/data recording and reporting for purposes of plot based land valuation and taxation [known as the Auditor's Real Estate Information System/AREIS Online]:  http://icare.co.lucas.oh.us/LucasCare/maps/mapadv.aspx or http://goo.gl/iYspEX
10. Maps utilising information from the Ordnance Survey's master map, which can be combined with other information, including plot valuation information and property/land sale price: https://www.ordnancesurvey.co.uk/business-and-government/products/mastermap-products.html or https://goo.gl/hU6WDy
11. Information about the Land Valuation Taxation system in Denmark: http://www.grundskyld.dk/pdf/pe-land_valuation_denmark.pdf or http://goo.gl/5ey623

Comments