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The Encyclopedia on Political Economy




One of the School's objectives is to serve as a valuable resource for students, teachers, journalists, authors, researchers and anyone interested in the study of political economy.

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Taxation of
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WEALTH

 Taxation of Atmospheric Licenses
International
Pie in the Sky
... Peter Barnes

WEALTH

 Taxation of Capital Gains
International

WEALTH

 Taxation of Capital Gains
United States

WEALTH

 Taxation of Consumption
International

WEALTH

 Taxation of Consumption
United States

WEALTH

 Taxation of Consumption
United States
Organizations for Reform
AMERICANS FOR FAIR TAXATION
... [Position Papers]
NATIONAL TAXPAYERS UNION
... Mark Satin [report on the Conference: From Tax Reduction to Tax Reform, August 2000]
TAX MONEY -- NOT PEOPLE

WEALTH

 Taxation of General

Political Profit: Taxing and Spending in Democracies and Dictatorships
... Alfred G. Cuzan [American Journal of Economics and Sociology, 1981]

WEALTH

 Taxation of Housing
International

WEALTH

 Taxation of Housing
United States
Flat Tax Wouldn't Hurt Housing
... Bruce Bartlett [National Center for Policy Analysis, 31 December 1997]
Land Value Taxation and Housing Development: Effects of the Property Tax Reform in Three Types of Cities
... Steven C. Bourassa [American Journal of Economics and Sociology, January 1990]
Michigan Circuit Breaker and its Impact on the Incidence of the Property tax
... Phillip May and Mokhlis Zaki [American Journal of Economics and Sociology, April 1980]
Property Tax Assessment Rates and Residential Abandonment: Policy for New York City
... David Arsen [American Journal of Economics and Sociology, 1992]
Property Tax Circuit Breakers Reconsidered: Continuing Issues Surrounding a Popular Program
... John H. Bowman [American Journal of Economics and Sociology, 1980]

WEALTH

 Taxation of Income
Corporate
International

WEALTH

 Taxation of Income
Corporate
United States

WEALTH

 Taxation of Income
Personal
International

WEALTH

 Taxation of Income
Personal
United States
The Futility of Raising Tax Rates
... Bruce Bartless [Policy Analysis, No. 192, April 8, 1993]
How The Income Tax Became a Tax on Labor
... Clifford Cobb and Jonathan Rowe [published by the Robert Schalkenbach Foundation, 2001]
Important Issues and Serious Problems in Flat-rate Income Taxation
... C. Lowell Harriss [American Journal of Economics and Sociology, April 1984]
The Progressive Income Tax and the Progressive Atack on the Founding
... Edward J. Erler
Reforming or Transforming the Federal Tax system: A Review Essay
... Glen W. Atkinson [American Journal of Economics and Sociology, 1985]
Tax Avoidance and the Deadweight Loss
... Martin Feldstein [reprinted from: Review of Economics and Statistics, November 1999]

WEALTH

 Taxation of Inheritance
International

WEALTH

 Taxation of Inheritance
United States

WEALTH

 Taxation of Land Values
Agricultural Land
International


WEALTH

 Taxation of Land Values
Agricultural Land
United States
Absentee Ownership of Farmland and State and Local Tax Policy
... Peter S. Fisher [American Journal of Economics and Sociology, 1988]

WEALTH

 Taxation of Land Values
Housing
Land Value Taxation and Housing Development: Effects of the Property Tax in Three Types of Cities
... Steven C. Bourassa [American Journal of Economics and Sociology, 199_]

WEALTH

 Taxation of Land Values
International
Australia
Australia and the Last Taboo
... [Land and Liberty, 1990]
Committee of Inquiry Into Valuation and Rating
... [September 1989]
Going Back to Our Roots or Losing Site?
... Miachael Plumb [A Critique of Land Value Taxation in the Context of Australian Fiscal Policy, 1997]
The Implementation of and Compensation for Land Taxation
... Mike Lynch [Progress, September-October 1996, pp.7-9]
The Land Use Impact and Revenue-Raising Potential of Site Value Taxation with Reference to Australia
... David Richards [March 2000]
Land Value Taxation in Australia and its Potential for Reforming Our Chaotic Tax System
... Doug Herps [the Walsh Memorial Bequest Address, delivered at Macquarie University, 27 May 1988]
Land Value Taxation in Australia and its Potential for Reforming our Chaotic Tax System
... M.P. Herps [Walsh Memorial Address, Macquarie University School of Economics]
Site Value Taxation in Australia: Whre Land is Taxed More and Improvements Less, Average Housing Values and Stocks Higher
... Mary E. Edwards [American Journal of Economics and Sociology, Vol. 43, No.4, October 1984]

WEALTH

 Taxation of Land Values
International
Canada
Land Value Taxation And Development Activity: the Reaction of Toronto and Ottawa Developers, Planners and Municipal Finance Officials
... Andrejs Skabarskis and Ray Tomalty [Queens University, Autumn 1997]
Report of the Peterborough Two Tier Property Tax Commission
... Malcolm McCarthy and Eldon P. Ray [Peterborough, Ontario, December 6, 1991]

WEALTH

 Taxation of Land Values
International
China
Make It Simple and Light: Some Thoughts on Real Estate Related Taxation in China
... Anthony Hanxiang Gu and Joseph W. Trefzger [International Real Estate Review, 2000 Vol. 3, No.1]

WEALTH

 Taxation of Land Values
International
Denmark
Hold onto the Ground Duty
... Ib Christensen and Karsten Larsen [a paper originally published in Grundskyld, November 1999]
Viking Root to Justice
... J.P. Skou [Land and Liberty, 198_]

WEALTH

 Taxation of Land Values
International
Dominican Republic
Dominican Republic: poverty amid naure's bounty
... George Collins [Groundswell, January/February 1992]

WEALTH

 Taxation of Land Values
International
General
Land Value Taxation Around the World

WEALTH

 Taxation of Land Values
International
Germany
Land Value Taxation in Germany: Theoretical and Historical Issues
... J.G. Backhaus [Maastricht Research School of Economics of Technology and Organization, the Netherlands, 1997]
Taxation of Land Property and Land Property Transactions
... Rudolf Wendt [Comparative and International Law Studies, Bd 43, 1997 s. 157-176]

WEALTH

 Taxation of Land Values
International
Japan
Toward Meaningful Tax Reform in Japan
... [Cato Institute]

WEALTH

 Taxation of Land Values
International
Miscellaneous Countries

Economic Development and the Distribution of Land Rents in Singapore: A Georgist Implementation
... Sock-Yong Phang [American Journal of Economics and Sociology, October 1996]

WEALTH

 Taxation of Land Values
International
South Africa

WEALTH

 Taxation of Land Values
International
Taiwan

WEALTH

 Taxation of Land Values
International
United Kingdom
Land Value Taxation Campaign -- Options for Property Tax Reform
... Henry Law [1997]
Land Taxation: Victim of a Vague Socialism
... Douglas Barloch [Land and Liberty, 1980]

WEALTH

 Taxation of Land Values
Mineral, Grazing and Forest Lands
Botswana's Macroeconomic Management of its Mineral-Based Growth
... Robert L. Curry, Jr. [American Journal of Economics and Sociology, 1987]
Changing View of Property Rights in Natural Resources Management
... Arthur H. Chan [American Journal of Economics and Sociology, 1989]
Ground Water and the Land Value Tax: Some Dimensions of the Problems Facing Fiscal Specialists in Applying Rent Taxation to Underground Resources
... Bruce Yandle [American Journal of Economics and Sociology, July 1984]
Mineral-based Growth and Development generated Socioeconomic Problems in Botswana: Rural Inequality, Water Scarcity, Food Insecurity, and Foreign Dependence Challenge New Governing Class
... Robert L. Curry, Jr. [American Journal of Economics and Sociology, 1985]
On Market Structure and the Taxation of Exhaustible Resources: A Sales Tax, It Is Argued, Will Capture the Rents and Lower the Cut-off Grade of Ore Mined
... M.H.I. Dore [American Journal of Economics and Sociology, 1990]
Mineral Taxation in Jamaica: An Oligopoly Confronts Taxes on Resource Rents
... M.H.I. Dore [American Journal of Economics and Sociology, 1987]
Returns to Society from Offshore Hard Mineral Resource Development
... David W. Fischer [American Journal of Economics and Sociology, 1989]

WEALTH

 Taxation of Land Values
Organizations Promoting Reform
Heartland Institute
... [model legislation drafted by Heartland Institute]
International Union for Land Value Taxation and Free Trade
... [England]
Land Value Taxation Campaign
... [England]

WEALTH

 Taxation of Land Values
Theoretical writings on
A Better Way
... James Clarkson [a paper writting in July 1997 and reprinted in Ground Swell, January/February 1998]
A Reply to Liu's Critique: It Raises Interesting Questions, But Its Logic Is Not Compelling
... Edward J. Mathis and Charles E. Zech [American Journal of Economics and Sociology, July 1985]
A.R. Prest's Investigation of the Case for Site Value Taxation
... Will Lissner [American Journal of Economics and Sociology, April 1984]
Affordable Housing: Laying the Groundwork
... Mark Satin [New Options, February 27, 1989]
An Analysis of the Graded Property Tax
... Robert M. Schwab and Amy R. Harris [University of Maryland, October 1997]
Building-Tax Abatements: An Approximation to LVT
... Alan K. Severn [American Journal of Economics and Sociology, 1992]
Can Taxation Be Constructive?
... Frank A. W. Lucas [1956]
Can Land Tax Remove Land Values?
... Neil Gilchrist [Henry George Foundation, New South Wales, Australia]
Cities Do Not Need Federal Handouts
... Raymond Moley [Los Angeles Times, September 27, 1960]
Constitutionality of a Federal Net Wealth Tax: A Socioeconomic Analysis of a Strategy Aimed at Ending the Under-taxation of Land
... Richard W. Lindholm [American Journal of Economics and Sociology, October 1984]
Elimination of Urban Blight Through Inverse Proportional Ad Valorem Property Taxation
... A.M. Agapos [American Journal of Economics and Sociology, Vol. 32, April 1973]
Estimating Land Values
... Ted Gwartney [Executive Director, Robert Schalkenbach Foundation, a paper distributed in 1999]
Fair Tax Commission Report
... [Canadian Research Committee on Taxation, February 1992]
Farmland Tax Policy: the Case of DeKalb County, Illinois
... [Center for Agriculture in the Environment]
Giving Life to the Property Tax Shift (PTS)
... Jeffery J. Smith and Kris Nelson [Geonomy Society, Portland, Oregon, June 2000]
Higher Taxation of Land
... Anna Paugam [World Bank ECSIN Working Paper No.0, 28 June 1999]
Higher Taxes That Promote Development
... Gurney Breckenfeld [Fortune, August 8, 1983]
How Land Taxes could Pay for Urban Renewal
... Samuel Brittan [Financial Times, 30 August 2001]
How Much Revenue Would a Full Land Value Tax Yield?
... Steven Cord [American Journal of Economics and Sociology, July 1985]
If We Shift The Tax Burden from Work to Waste, Everyone Benefits
... Brian Dunkiel, M.Jeff Hamond and Jim Motavalli [Emagazine, March/April 1999]
The Impact of Two-Rate Taxes on Construction in Pennsylvania
... Florenz Plassmann [Chapter 2 of a dissertation, Land Value Taxation]
Incentive Property Taxation: A Potential Tool for Urban Growth Management
... Thomas A. Gihring [reprinted from: Journal of the American Planning Association, Vol.65, No.1, Winter 1999]
Is Land Taxation Practical?
... Edwin S. Mills [Illinois Real Estate Letter, Fall 1998]
Land and its Taxation as Issues in Economic Theory: What is the Reason for Their Eclipse?
... Anthanassios Skousas [American Journal of Economics and Sociology, October 1980]
Land Economists have their work cut out for them
... Richard Noyes [Groundswell, November/December 1991]
Land Rent, Ethics, and Capitalism's Gestating Crisis
... S. Jay Levy [1995]
Land Tax (defined)
... Mason Gaffney [New Palgrave Dictionary]
The Land Tax -- A Planning Tool?
... Thomas J. Stepstone [October 1997]
Land Taxes in Agriculture
... Gene Wunderlich [1995]
Land Value Taxation
... Neil Gilchrist
Land Value Taxation
... Julie Smith [Australia]
Land-Value Taxation
... Donald G. Hagman [Chapter 17 of the book, Windfalls for Wipeouts: Land Value Capture and Compensation, 1978]
Land Value Taxation: A Critique of 'Tax Reform, A Rational Solution'
... Julie P. Smith [Australia National University Discussion Paper No.417, June 2000]
The Land Value Taxation Campaign -- Options for Property Tax Reform
... Henry Law [Land Value Taxation Campaign, United Kingdom]
Land Value Taxation Views, Concepts and Methods: A Primer
... Jeff Wuehnsch, Frank Kelly, Thomas Hamilton [Lincoln Institute for Land Policy, 2000]
Land Value Taxation vs. Tax Increment Financing
... Dan Sullivan [reprinted from Land-Theory, August 2000]
Legal Suggestions for Enacting Land Value Taxation
... Steven B. Cord [published by the Lincoln Institute of Land Policy, a working paper, 1999]
Libertarianism and Land Value Taxation
... John H. Beck [Gonzaga University]
Looking for Solutions to Poor Land Use and Unfair Property Tax?
... Albert L. Hydeman, Jr. [1973]
Make tax abatement general
... William S. Peirce [Groundswell, March/June 1990]
Mathis and Zech's Empirical Test of Land Value Taxation
... Ben-Chieh Liu [American Journal of Economics and Sociology, 1985]
Moves to Tax Land and Structures Separately Gain Momentum
... George B. Merry [Christian Science Monitor, November 21, 1984]
Natural Monopolies and Rent: A Georgist Remedy for X-Inefficiency Among Publicly-regulated Firms
... George Babilot, et al. [American Journal of Economics and Sociology, 1987]
The Need for a New Economic Paradigm
... Chris Thacker [2001]
Nothing Left to Lose: Only Radical Strategies Can Help America's Most Distressed Cities
... Edward H. Hill and Jeremy Nowak [Brookings Review, Summer 2000, Vol.18, No.3]
On Modernizing Local Public Finance: Why Aren't Property Taxes in Urban Areas Being Reformed into Land Value Taxes
... Dick Netzer [October 1984]
Property Tax Circuit-breakers: Good Causes but Bad Economics
... William T. Harris [American Journal of Economics and Sociology, April 1983]
Propositions Relating to Site Value Taxation
... William Vickrey [1995]
Prospects for Land Rent Taxes in State and Local Tax Reforms
... Thomas J. Nechyba, Duke University [August 2001]
Public Transport and Land Values
... Henry Tideman [reprinted from Land & Liberty, March-April 1978]
Reagan's adviser (Martin Feldstein) and the land tax
... Fred Harrison [Land and Liberty, January/February 1983]
Rent and the Economics of Being Poor
... Frank C. Genovese [American Journal of Economics and Sociology, April 1994]
Reply to Liu's Critique: It Raises Interesting Questions, But Its Logic Is Not Compelling
... Edward J. Mathis and Charles E. Zech [American Journal of Economics and Sociology, 1985]
Reuss Report plans curb on urban waste of resources
... Fred Harrison [Land and Liberty, September/October 1980]
Revenue Law and the Environmental Legal System
... David Spain [Queensland University of Technological law School, November 1996]
The Revenue Potential of a Site Value Tax: Extension and Update of a General Equilibrium Model With Recent Empirical Estimates of Several Key Parameters
... Shawna Grosskopf [American Journal of Economics and Sociology, April 1981]
Review of: Tax Shift by Alan Thein Durning
... Tiny Kelly ["Tax the Negative, Not the Positive," C.S. Monitor, May 8, 1998]
Sidetracked! Counting the Cost of the Two-Rate Tax
... Michael Hudson and Richard Noyes [reprinted from Land & Liberty, Spring 1997]
Single Tax in Montreal and Toronto, 1880-1920
... Gregory J. Levine [American Journal of Economics and Sociology, October 1993]
Site Value Taxation and Manvel's Land Value Estimates
... Richard W. Douglas Jr. [American Journal of Economics and Sociology, Vol. 37, No.2, 1978]
Site Value Taxation and the Timing of Land Development: A Comment on Temporary Use with Termination Costs
... Athanassios Skouras [American Journal of Economics and Sociology, April 1982]
Site Value Taxation and the Timing of Land Development
... Richard W. Douglas, Jr. [American Journal of Economics and Sociology, Vol. 39, No.3, July 1980]
Site Value Taxation in Australia
... Mary E. Edwards [American Journal of Economics and Sociology, 1984]
Site Value Taxation in Central Business District Development (Sydney, Australia)
... R.W. Archer [Urban Land Institute, 1969]
Site Value Taxation in a Declining City
... Paul S. Kochanowski [American Journal of Economics and Sociology, 1991]
Some Lease Ideas
... Dan Sullivan [199_]
Sufficiency of Single Tax Revenue: Rent Resource Taxation Would Affect Expenses and Productivity
... Gary B. Buurman [American Journal of Economics and Sociology, 1990]
Tax Reform Motivates Sustainable Development
... Rick Rybeck [AIA/DC News, December 1995/January 1996]
Tax Policy for Economic Progress: Developing Countries as Well as Developed Ones Should Tax to Promote Production and Jobs
... C. Lowell Harriss [American Journal of Economics and Sociology, 1986]
Taxation, Incentives and Disincentives, and Human Motivation: Social Effects Are a Prime Consideration in Any Reform of the Tax Structure
... C. Lowell Harriss [American Journal of Economics and Sociology, 1985]
Tax Reform Motivates Sustainable Development
... Rick Rybeck [AIA/DC News, December 1995/January 1996]
Taxes, Homeownership, and the Allocation of Residential Real Estate Taxes
... Satgjit Chatterjee [Business Review, September-October 1996]
Taxing Rent: The Effect on Capitalized Market Value
... [a Land-Theory discussion, September 2000]
Toward an Ethical Tax Base: Land, Labor, or Capital? ... Robert A. Gilmour [1995]
Two Municipal Revenue Sources Contrasted: The Land Value Tax and the Property Tax
... Dale Bails [American Journal of Economics and Sociology, Vol. 33, No. 2, April 1974]
Vermont Land Gains Tax
... Thomas L. Daniels, et al. [American Journal of Economics and Sociology, 1986]
Why Taxes Ultimately Fall on Rental Income
... Roger Sandilands [Land and Liberty, May-June, 1985]

WEALTH

 Taxation of Land Values
United States
Regions
Alaska
The Alaska Permanent Fund: A Model of Resource Rents for Public Investment and Citizen Dividends
... Alanna Hartzok [Earthrights Institute, 2001]

WEALTH

 Taxation of Land Values
United States
Regions
California
How the Desert Was Greened
... Mason Gaffney and Fred Harrison [from: The Corruption of Economics, 1994]

WEALTH

 Taxation of Land Values
United States
Regions
Delaware

WEALTH

 Taxation of Land Values
United States
Regions
District of Columbia
DC's chief accuses land tax campaign
... Fred Harrison [Land and Liberty, April/May 1990]
Taxing Simply, Taxing Fairly
... Robert M. Schwab and Amy Rehder Harris [D.C. Tax Revision Commission]

WEALTH

 Taxation of Land Values
United States
Regions
Illinois

WEALTH

 Taxation of Land Values
United States
Regions
Massachusetts

WEALTH

 Taxation of Land Values
United States
Regions
Minnesota

Making the Property Tax Work for Smart Growth
... [from the report Smart Growth: Economics for Lasting Progress, Environmental Quality Board at Minnesota Planning]

WEALTH

 Taxation of Land Values
United States
Regions
Missouri
Core Legislative Issues: Tax Theory and Apples
... James Wolfe [The Joplin Globe, 11 April 1999]

WEALTH

 Taxation of Land Values
United States
Regions
New Hampshire
New Hampshire Statewide Property Tax Bill Moves Forward
... [from: Groundswell, October 1998]
University of New Hampshire Economist Studying How Tax Policy Might Help to Protect New Hampshire Rural Lands
... Janet Lathrop [15 February, 2001]

WEALTH

 Taxation of Land Values
United States
Regions
New Jersey
Transcript of Public Hearing, Assembly Local Government and Housing Committee regarding Local Option Bill for Site Value Taxation
... [17 May 1999]

WEALTH

 Taxation of Land Values
United States
Regions
New York
Tax Reform Prospects for New York State
... Al Hartheimer [1995]

WEALTH

 Taxation of Land Values
United States
Regions
Oregon

WEALTH

 Taxation of Land Values
United States
Regions
Pennsylvania
The Impact of Urban Land Taxation: The Pittsburgh Experience
... Wallace E. Oates and Robert M. Schwab [March 1995]
A Land-Tax Light Unto the Nation
... Michael M. McManus [January 3, 1983]
Comments on a Study of the Taxation of Land Values in Pennsylvania
... Mason Gaffney and Dan Sullivan [reprinted from: Land-Theory, 1999]
Could A Land Tax Prevent Future Rappaports?
... Eils Lotozo [Philadelphia Weekly, July 19, 1995]
The Duh Tax: The Land Value Tax could be a win-win ...
... Eils Lotozo [Philadelphia Weekly, April 1, 1998]
Land Value Taxation and Housing Development, Effects of the Property Tax Reform in Three Types of Cities
... Steven C. Bourassa [reprinted from: American Journal of Economics and Sociology, Vol. 49, Issue 1, January 1990]
Land Value Taxation and New Housing Development-Growth and Change
... Steven C. Bourassa [American Journal of Economics and Sociology, Fall 1987]
The Modern View of Taxation
... Paul Underwood Kellogg [excerpted from The Pittsburgh Survey, 1914]
Pennsylvania
... Percy Williams [19__]
Pennsylvania's Success with Local Property Tax Reform: the Split Rate Tax
... Alanna Hartzok [January 15, 1998]
Pittsburgh takes another big step
... Dan Sullivan [Groundswell, January/February 1990]
Tax on Land Itself, not on Buildings
... Robert Moran [Philadelphia Inquirer, 1997]

WEALTH

 Taxation of Land Values
United States
Regions
Rhode Island

WEALTH

 Taxation of Land Values
United States
Regions
Utah

WEALTH

 Taxation of Land Values
United States
Regions
Vermont
The Vermont Land Gains Tax: Experience With It Provides a Useful Lesson in the Design of Modern Land Policy
... Thomas L. Daniels, et al. [American Journal of Economics and Sociology, October 1986]

WEALTH

 Taxation of Land Values
United States
Regions
Washington
Look To The Land
... [Common Ground, U.S.A., 1994]

WEALTH

 Taxation of Land Values
United States
Regions
West Virginia
West Virginia's Struggle for a Fair Tax System

WEALTH

 Taxation of Pollution and Environment
International

WEALTH

 Taxation of Pollution and Environment
United States