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Land Value Taxes—What They Are and Where They Come From

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Abstract

Changes to property tax structures, including the introduction of split-rate taxation, have been seeing increased interest from policymakers. Split-rate property taxation is rooted in the concept of land value taxation, which is an alternative to the form of property taxation used in most U.S. communities. In this Chicago Fed Letter, we explain what these alternatives to traditional property taxation are and provide some history on their implementation in the U.S.

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  • Elizabeth Kepner & Richard H. Mattoon, 2023. "Land Value Taxes—What They Are and Where They Come From," Chicago Fed Letter, Federal Reserve Bank of Chicago, vol. 0, pages 1-5, November.
    • Handle: RePEc:fip:fedhle:97424
    DOI: 10.21033/cfl-2023-489
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    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics
    • R3 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location
    • R5 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis

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