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.

4. Overall findings of Glasgow City Council Working Group on Local Taxation, 2009.

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 two tier land and property tax in Harrisburg Pennsylvania

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

9. Explanation of how land is separately valued by ONS from 2017 for the UK National Accounts

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.

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

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

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

15. 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].

16.  Hong Kong's system of rents and rates

The short animated video below compares the Hong system with that in the uk

17. Information about the Land Valuation Taxation system in Denmark

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

19. How Land Value Tax works in Estonia

20. The principles of land value taxation in Taiwan 

21. A 2018 report by Mark Wadsworth on how a land value tax could be implemented is Scotland 

22. An earlier report on implementing land value tax in Scotland by Andy Wightman. 

23. A detailed proposal by the LibDems published in 2018 on replacing business rates with a "commercial landowner levy. 

24. A feasibility study on land value taxation for Scotland produced in 2018 by the University of Reading for the Sottish Land Commission Land Commission