000 00997cam a2200205 4500
001 ABS67293
008 031128n2003 000 0 eng u
035 _a(Sirsi) u124516
100 _aSwinson, A.
245 _aBring tax down to earth
260 _c2003
490 _aRegeneration and Renewal
_v21 November 2003, 20-21(2)
520 _aArgues for the introduction of land value taxation in the UK whereby individuals and businesses would pay in accordance with the rental value of the land they occupy instead of traditional methods of taxation such as council tax and income tax. Comments on the adoption of land value taxation in the United States in cities such as Fairfax, Roanoke, Philadelphia and Pittsburgh. In the UK, Oxfordshire CC is sponsoring a pilot study in the Vale of White Horse valuing the land beneath 3 000 properties.
590 _aABS
650 _aLAND VALUE TAXATION
650 _aLAND VALUES
650 _aValuation
_96273
690 _aTAXATION
942 _n0
999 _c73893
_d73893