land tax
Quick Summary
A land tax is a tax levied on the value of land. Historically, it has been proposed as a sole source of government revenue, replacing all other taxes, a concept known as the single tax. Proponents argue that land is a fixed resource, and its value, or economic rent, is a product of societal growth, not individual effort, making it a fair basis for taxation.1
The idea was popularized by Henry George in the 19th century, who believed a land tax would encourage efficient land use and reduce taxes on buildings, thereby stimulating construction. While not implemented as a single tax, some jurisdictions tax land more heavily than buildings or tax land only. The incidence of a land tax is complex, often being capitalized into the land's price, meaning buyers may not bear the full burden if they purchase land after the tax is in effect.213
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IndiaMagadhan ascendancyRudimentary notions of land revenue developed. Each village had a headman who was responsible for collecting taxes and another set of officials who supervised the collection and conveyed the revenue to the royal treasury. But the full understanding of the utilization of land revenue as a major source…
Read MoreRudimentary notions of land revenue developed. Each village had a headman who was responsible for collecting taxes and another set of officials who supervised the collection and conveyed the revenue to the royal treasury. But the full understanding of the utilization of land revenue as a major source…
Read More- IndiaFinancial base for the empire
…was provided by income from land revenue and, to a lesser extent, from trade. The gradual expansion of the agrarian economy and improvements in the administrative machinery for collecting revenue increased the income from land revenue. This is confirmed by both the theories of Kautilya and the account of Megasthenes;…
Read More…was provided by income from land revenue and, to a lesser extent, from trade. The gradual expansion of the agrarian economy and improvements in the administrative machinery for collecting revenue increased the income from land revenue. This is confirmed by both the theories of Kautilya and the account of Megasthenes;…
Read More - IndiaMauryan decline
…sufficient to supplement fully the land revenue in financing the empire.
Read More…sufficient to supplement fully the land revenue in financing the empire.
Read More - IndiaSociety and culture
…expansion was not arrested, and land revenue continued to be a major source of income, but profit from trade made a substantial difference to the urban economy, noticeably improving the standard of living and registering a growth in the number and size of towns.
Read More…expansion was not arrested, and land revenue continued to be a major source of income, but profit from trade made a substantial difference to the urban economy, noticeably improving the standard of living and registering a growth in the number and size of towns.
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- tax lawAssessment
…which the French system of land register (cadastre) was introduced at the end of the 18th century. The theoretical income of each piece of real property is then determined by the administration of the land register and remains fixed for a relatively long period, except when important changes are made…
Read More…which the French system of land register (cadastre) was introduced at the end of the 18th century. The theoretical income of each piece of real property is then determined by the administration of the land register and remains fixed for a relatively long period, except when important changes are made…
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property taxSite-value taxationThe use of a land tax as the chief source of revenue has often been proposed. It was favoured by the Physiocrats in 18th-century France. Probably the best-known exponent was a 19th-century American, Henry George. His Progress and Poverty (1879) drew upon economic analysis in the tradition of British…
Read MoreThe use of a land tax as the chief source of revenue has often been proposed. It was favoured by the Physiocrats in 18th-century France. Probably the best-known exponent was a 19th-century American, Henry George. His Progress and Poverty (1879) drew upon economic analysis in the tradition of British…
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