Case Studies

The following materials are case studies of the effects of the implementation of a land value tax and material on related issues such as valuation and cadasters.

1. Assessing the Theory and Practice of Land Value Taxation Richard F. Dye and Richard W. England (published in 2010 by Lincoln Institute).

2. Innovative Land & Property Taxation A UN Habitat Report following a conference in 2009.

3. The Oxfordshire, Vale of White Horse Land Value Tax Survey, 2005.

5. Land Value Tax for England 2013. Andy Wightman's report on how land value tax could be implemented in England.

6. A report on the effect of the introduction of a Land Value Tax in Pittsburgh, by Oates and Scwab

7. A report on the effect of the Introduction of a Land Value Tax in Canberra, Australia, 2016

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11. Site Premiums Map for England
The map below gives the site premium for each post code district in England and Wales. This is the rough location value for an average three bedroom house in that area. Areas in red are those for which no data is available and those in black have a site premium of above £50,000. Click on any area to find its site premium and other data.

Post code site value map


13. This map shows all the pieces of land in the UK from the Land Registry.

Land registry map

13. Land values per local authority for building land with planning permission.
14. 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.

15. Details of the Montana USA cadastral indicating how it would be possible to make the process of annual valuation/revaulation of property tractable.

16. 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].

17. This document outlines Hong Kong's system of rents and rates and the short animated video below compares the Hong system with that in the uk

YouTube Video

19. The impact of the new white land tax in Saudi Arabia

The impact of the new white land tax in Saudi Arabia

20. This document explains how Land Value Tax works in Estonia

21. The principles of land value taxation in Taiwan can be found here

22. A new report by Mark Wadsworth on how a land value tax could be implemented is Scotland is here

23. An earlier report on implementing land value tax in Scotland by Andy Wightman is here 

24. A detailed proposal by the LibDems to replace business rates with a "commercial landowner level can be found         here.