Classification of Land for Taxation

Abstract

Classification of property for taxation needs to be extended to land, 95. — Land value exceeds capitalization of economic rent, 96.— How tax on market value of land promotes wasteful utilization, 98.— What is the remedy? The Single Tax Solution, the Socialist Solution, 101.—The income tax, 103. — The European cadastral method of taxing land, 104. — A modification of the European method proposed, 107. — Benefits illustrated from subdivision land, 109. — A classified land tax and city planning, 112. — Desirability of an increment tax, 115.