Land Value Taxation Campaign

Another paper which forms part of the IFS Mirrlees Review deals with administration and compliance, pointing out that with present transaction-based taxes, the costs fall primarily on business. There is a useful discussion there concerning the difference between who bears the burden of a tax and who is statutorily liable. It talks about distortion costs, efficiency costs, distribution costs, administration costs, enforcement costs, equity and rights, transparency, avoidance and evasion – all of which show up the present tax system in a poor light and provide useful ammunition for those making the LVT case.

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