000			01349cam a2200241 4500
001			ABS67843
008			040601n2004 000 0 eng u
035			_a(Sirsi) u126343
100			_aEwart, A.
245		4	_aThe wealth benefit beneath our feet
260			_c2004
490			_aInside Housing _v21(20) 21 May 2004, 26-27(2)
520			_aPuts the case for Land Value Taxation (LVT), now receiving serious government attention as a viable means of raising funding for new affordable housing. LVT is a way of gaining public revenue through an annual tax on the rental value of land. Variants of LVT are accepted practice in 12 countries including Australia, Canada and the USA. Pressure groups and individual MPs have promoted LVT since the mid-19th century but attempts to implement it through town and country planning legislation from 1947-76 have failed. LVT encourages housing supply and applied on a large scale could replace council tax and lead to other tax cuts. Suggests that LVT could be the kind of structural solution needed to overcome the threat of insufficient affordable housing investment.
590			_aABS
590			_aABS
650			_aHOUSING SUPPLY
650			_aLAND VALUES
650			_aLAND RENTAL
650			_aLAND VALUE TAXATION
650			_aTAXATION
690			_aHOUSING-DEVELOPMENT
942			_n0
999			_c117428 _d117428