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Land Value Taxes and Wilmington, Delaware: A Case Study

Listed author(s):
  • Eleanor D. Craig


    (Department of Economics, University of Delaware)

Ten years ago, the City of Wilmington, DE was poised to adopt a two tier tax structure, with all the property tax burden focused on land and the tax on building gradually falling to zero. This concept has been used successfully throughout the world, and enormous efficiency gains were projected for Wilmington. Today another form of land value taxation has been implemented, whereby vacant housing is fined, with the fine escalating as the duration of the vacancy increases. The paper argues that this tax structure will also achieve a better allocation of housing resources, making it expensive to own property that does not earn income.

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Paper provided by University of Delaware, Department of Economics in its series Working Papers with number 03-14.

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Length: 10 pages
Date of creation: 2003
Publication status: Published in State Tax Notes, Vol 31, Number 5, Feb 2, 2004.
Handle: RePEc:dlw:wpaper:03-14
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