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Journal of Property Tax Assessment & Administration

Article Title

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

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.