Anyone interested in changing the tax regime, and this must include all Land Value Taxers, should read this recently published Report
Jim O’Leary September 2018 How (Not) To Do Public Policy: Water Charges and Local Property Tax Galway, NUI; Whitaker Institute for Innovation & Societal Change
It’s available as a free download from:
It’s about Ireland but the principles are universal. Any new tax or major change has to be acceptable to the politicians and the voters who vote for them. It also has to be administratively practical, and it helps it experienced Civil Servants design its implementation .
So far, so obvious you might say! O’Leary uses the example of a Property Tax which was initiated without too much bother, and a system of water charging which is a complete shambles.
I urge all land-taxers to read this paper (OK skip the sorry details of the water charging fiasco!) It is vital reading if you are serious about seeing LVT implemented in any form in our lifetimes.
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