The American Journal of Economics and Sociology, December 1st, 2000
OWEN CONNELLAN [*]
NATHANIEL LICHFIELD [**]
THREE STRANDS MAY be discerned in the history of land-value taxation in Great Britain: land tax gathering for public revenue purposes, development value capture for the benefit of the community, and recoupment of infrastructure costs. This chapter describes the three in sequence.
Of these three strands, only the last is currently in place in Britain under circumstances of private ownership. However, although to do much more than mention it would carry us too far afield, there has also grown up a method of development value capture with which Bri...
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