Land Value Taxation Campaign

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Home Discussion Theory We need to be clear on this

We need to be clear on this

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ALL land value is caused by the presence and activities of the community.

ALL land value belongs to the community since it is the community that sustains this value.

This is a vital point. The sustaining of land value is an continuing process. LAND PRICE is the capitalisation of the rental income flow in the expectation that the community will continue to sustain it. The uncertainties involved in establishing the market price of land are one reason why we are against the use of it as a basis for land value tax assessment. The Campaign advocates the direct taxation of the rental value of land, on the basis of annual rental value assessment. Rises and falls in land value are automatically picked up when valuations are revised. Any gains and losses are reflected in the amounts payable.

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