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Land Value Taxes and Wilmington, Delaware: A Case Study


  • 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.

Suggested Citation

  • Eleanor D. Craig, 2003. "Land Value Taxes and Wilmington, Delaware: A Case Study," Working Papers 03-14, University of Delaware, Department of Economics.
  • Handle: RePEc:dlw:wpaper:03-14

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    Cited by:

    1. Jeffrey P. Cohen & Cletus C. Coughlin, 2005. "An introduction to two-rate taxation of land and buildings," Review, Federal Reserve Bank of St. Louis, issue May, pages 359-374.

    More about this item


    Land Value Taxation;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue


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