Land value tax

In this case, land is taxed at 100% of its value, eliminating the landowner surplus completely.

Anne Robert Jacques Turgot, one of the leading physiocrats.

A land/location value tax (LVT), also called a site valuation tax, split rate tax, or site-value rating, is a levy on the unimproved value of land. It is an Ad valorem tax that, unlike property taxes, disregards the value of buildings, personal property and other improvements. The economic efficiency of a land value tax has been known since the eighteenth century. Many economists since Adam Smith and David Ricardo advocated for this tax, but it is most famously associated with Henry George, who argues that because the supply of land is fixed and the values of land's locations is created by communities and public works, the economic rent of land is the most logical source of public revenue.

单词	Land rent
释义	Land rent 原声例句 15篇文章贯通四级词汇 The landlord was generous in allowing the land rent to fall into arrears , due to the difficult times. 庄园主还算慷慨，鉴于这个艰难时期，允许佃户们拖欠租金。国富论（四） But the revenue of the sovereign does not, in any part of Europe, arise chiefly from a land tax or land rent. 但在欧洲的任何地方，君主的收入并不主要来自土地税或地租。英语百科 Land value tax A land/location value tax (LVT), also called a site valuation tax, split rate tax, or site-value rating, is a levy on the unimproved value of land. It is an Ad valorem tax that, unlike property taxes, disregards the value of buildings, personal property and other improvements. The economic efficiency of a land value tax has been known since the eighteenth century. Many economists since Adam Smith and David Ricardo advocated for this tax, but it is most famously associated with Henry George, who argues that because the supply of land is fixed and the values of land's locations is created by communities and public works, the economic rent of land is the most logical source of public revenue.
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Land rent

Land value tax