OECD - Tax Policy Reform and Economic GrowthOECD påstår att företagsskatter skadar tillväxten maximalt, därefter inkomstskatter. Däremot så gynnar konsumtionsskatter tillväxten. Återkommande skatt på fast egendom skapar störst tillväxt. Markvärdesavgift är en av de skatter som skapar störst långsiktig ekonomisk tillväxt i ett samhälle. OECD slår fast att det är politiskt svårt att införa mer tillväxtskapande skatter.
Till rapporten. Arbetsdokument. OECD - Introduktionsnivå
MOBILISING INVESTMENTS FOR URBAN SUSTAINABILITY,
JOB CREATION AND RESILIENT GROWTH (främst sidorna 13 och 17 nämner att markvärdesavgiften kan användas för att förtäta städer och motverka utglesning. Ord de använder är Split-rate tax och Value-capture tax för att prata om avgifter som samlar upp jordränta) IMF
Till rapporten där Norge uppmanas att höja sina fastighetsskatter.
International Business Times artikel om rapporten. IFS Mirrlees review |
Centre for Labour and Social Studies (Class)
Svenska studier
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Tidskriften Tax Justice Focus från Tax Justice Network
Tidskriften håller så hög kvalité att vi vill lyfta fram den på denna sida bland vetenskapliga artiklar.
Sedan vill vi lyfta fram en specifik utgåva som fokuserar på landskatt.
Sedan vill vi lyfta fram en specifik utgåva som fokuserar på landskatt.
tjf_6-1-1.pdf | |
File Size: | 868 kb |
File Type: |
Sammanställning av forskning som gjorts om markvärdesavgiften
Det finns mycket mer. Men här är en bra start om någon vill forska vidare i ämnet.
238_peer_reviewed_studies_of_lvt_by_steven_cord.doc | |
File Size: | 119 kb |
File Type: | doc |
Land Taxation Reform in Estonia
Current paper makes an attempt to give a basic overview of Land Tax Reform in Estonia. It tries also to make some conclusions related to experiences and will list issues still on the agenda.
Estonia made in a beginning of 1990-is comprehensive reforms related whole political, economical and social life. Land Tax Reform should be considered along with General Tax Reform and with Land and Ownership Reforms started in 1991. As during more than 50 years of Soviet occupation all land was expropriated, Estonia started restitution of ownership rights as well privatization of land and property. These reforms covered all territory of the country, every land parcel. Whole regulation related to Land and Property ownership, planning and zoning has been reformed. Land and Ownership Reform are still not completely finished. More than 80% of the territory is registered now in the new registry
Estonia made in a beginning of 1990-is comprehensive reforms related whole political, economical and social life. Land Tax Reform should be considered along with General Tax Reform and with Land and Ownership Reforms started in 1991. As during more than 50 years of Soviet occupation all land was expropriated, Estonia started restitution of ownership rights as well privatization of land and property. These reforms covered all territory of the country, every land parcel. Whole regulation related to Land and Property ownership, planning and zoning has been reformed. Land and Ownership Reform are still not completely finished. More than 80% of the territory is registered now in the new registry
Financing transportation with land value taxes
Property Tax Shift Study for Salem, Oregon
Introduction to Forestry Economics
Övrig rekommenderad läsning
Land Value Taxation, debt and human rights: A Gramscian perspective Peter Latham, Ph.D., BSc (Soc)
Henry George’s Political Critics By MICHAEL HUDSON (Dessa tankar genomsyrar landskatt.se)
The Ultimate Tax Reform: Public Revenue from Land Rent by Fred E. Foldvary
A land value tax for Scotland by Andy Wightman
http://www.classonline.org.uk/pubs/item/in-land-revenue
http://www.labourland.org/lvt/papers.php
http://www.urbantoolsconsult.org/RESEARCH---STUDIES.html
http://taxfoundation.org/article/what-evidence-taxes-and-growth
Roosevelt institute, Stiglitz Reforming Taxation White Paper
Henry George’s Political Critics By MICHAEL HUDSON (Dessa tankar genomsyrar landskatt.se)
The Ultimate Tax Reform: Public Revenue from Land Rent by Fred E. Foldvary
A land value tax for Scotland by Andy Wightman
http://www.classonline.org.uk/pubs/item/in-land-revenue
http://www.labourland.org/lvt/papers.php
http://www.urbantoolsconsult.org/RESEARCH---STUDIES.html
http://taxfoundation.org/article/what-evidence-taxes-and-growth
Roosevelt institute, Stiglitz Reforming Taxation White Paper