The American Journal of Economics and Sociology, December 1st, 2000
OLE LEFMANN [*]
KARSTEN K. LARSEN [**]
DENMARK WAS THE first country in Europe to put into practical operation the taxation of land values, and the first country in the world that had a political party of national influence whose chief aim was to make land value the principal and, if possible, the only source of tax revenue in the country.
I
Historical Background
THE PRACTICE OF land-value taxation is deeply rooted in Danish history, going back at least to the reign of Valdemar the Great (1157-1182), and possibly even antedating the Viking king, Sven Forkbeard (985-1014). [1] However, a...
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