The British experience of valuing for land value taxation (part 1) : Whitstable then and now

Authors

Frances Plimmer, The College of Estate Management
Greg McGill, The College of Estate Management

Abstract

Whitstable was the locale for two groundbreaking studies carried out in 1963 and repeated in 1973 which focused on assessment methods and tax liability outcomes under a land value taxation system. In part 1, presented here, the findings of the original studies are re-examined from the perspective of several decades.

First Page

27

Last Page

51

Keywords

Public finance - Local, Property tax administration, Site value taxation, City planning

Recommended Citation

Plimmer, F., & McGill, G. (2005). The British experience of valuing for land value taxation (part 1) : Whitstable then and now. Journal of Property Tax Assessment & Administration, 2(3), 27-51. DOI: https://doi.org/10.63642/1357-1419.1034