Land value taxation: an applied analysis

This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge.

McCluskey and Franzsen provide a clear and detailed synthesis of existing Land Value Taxation systems and address the perceived advantages and disadvantages of such systems.

The implications of this work, based on a two-tier analysis of selected countries, will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction.