Matches in DBpedia 2015-10 for { ?s ?p "A land value tax (LVT, site valuation tax, split rate tax or site-value rating) is a levy on the unimproved value of land. It is an ad valorem that, unlike property taxes, disregards the value of buildings, personal property and other improvements. The economic efficiency of a land value tax (LVT) has been known since the eighteenth century. Many economists since Adam Smith and David Ricardo advocated for this tax, but it is most famously associated with Henry George, who argued that as the location value of land was improved by public works, its economic rent was the most logical source of public revenue.A land value tax is a progressive tax, in that the heaviest tax burden would fall on the wealthiest. Land value taxation is currently implemented throughout Denmark, Estonia, Russia, Hong Kong, Singapore, and Taiwan; it has also been applied in subregions of Australia (New South Wales), Mexico (Mexicali), and the United States (Pennsylvania). Land value taxation is known as site-value tax, LVT, split rate tax, and site-value rating."@en }
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- Land_value_tax abstract "A land value tax (LVT, site valuation tax, split rate tax or site-value rating) is a levy on the unimproved value of land. It is an ad valorem that, unlike property taxes, disregards the value of buildings, personal property and other improvements. The economic efficiency of a land value tax (LVT) has been known since the eighteenth century. Many economists since Adam Smith and David Ricardo advocated for this tax, but it is most famously associated with Henry George, who argued that as the location value of land was improved by public works, its economic rent was the most logical source of public revenue.A land value tax is a progressive tax, in that the heaviest tax burden would fall on the wealthiest. Land value taxation is currently implemented throughout Denmark, Estonia, Russia, Hong Kong, Singapore, and Taiwan; it has also been applied in subregions of Australia (New South Wales), Mexico (Mexicali), and the United States (Pennsylvania). Land value taxation is known as site-value tax, LVT, split rate tax, and site-value rating.".