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land value tax
A land 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'' 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 argued that since the value of locations was created by communities and public works, the economic rent of land was the most logical source of public revenue.〔 The often cited passage is titled "The unbound Savannah."〕
A land value tax is a progressive tax, in that the heaviest tax burden would fall on the wealthiest. Land value taxation is currently implemented throughout Denmark,〔(Land Valuation in Denmark (1903-1945) by K.J. Kristensen )〕 Estonia, Russia, Hong Kong, Singapore, and Taiwan; it has also been applied in subregions of Australia (New South Wales), Mexico (Mexicali), and the United States (Pennsylvania). Land value taxation is known as ''site-value tax'', ''LVT'', ''split rate tax'', and ''site-value rating''.
== Henry George ==
In his best selling work ''Progress and Poverty'' (1879), Henry George argued that because the value of land depends on natural qualities combined with the economic activity of communities, including public investments, the economic rent of land was the best source of tax revenue.〔 The often cited passage is titled "The unbound Savannah."〕 A land value tax is said to be a progressive tax, in that the tax burden falls on the owners of valuable land who ostensibly have higher incomes, and because LVT cannot be passed on as higher costs or lower wages to tenants, consumers or workers. The philosophy that natural resource rents should be captured by society is now often known as Georgism. Its relevance to public finance is underpinned by the Henry George theorem.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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