State and Local Impacts of a Revenue-Neutral Shift From a Uniform Property to a Land Value Tax: Results of a Simulation Study

This paper reports on the results of simulating a revenue-neutral shift from a statewide uniform property tax to a land value tax. The statewide economic impacts of such a tax reform are projected to be generally positive and also persistent in a state like New Hampshire . However, substantial variations in those impacts among the state's counties could be expected to occur.

Author: 
Richard W. England
Publisher: 
Madison, WI: University of Wisconsin Press
Page Numbers: 
38-43
Publication Date: 
February 1, 2003
Literature Category: 
Articles