Journal of Property Tax Assessment & Administration

Article Title

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


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.