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

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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.

Publication Name
Land Economics
Author
Richard W. England
Publisher
Madison, WI: University of Wisconsin Press
Page Numbers
38-43
Publication Date
February 01, 2003
Publication Type
Articles
State
New Hampshire
Keywords
Farmland Affordability, Farmland Protection Overview

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