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Classification of Land for Taxation

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  • J. V. Van Sickle

Abstract

Classification of property for taxation needs to be extended to land, 95. — Land value exceeds capitalization of economic rent, 96.— How tax on market value of land promotes wasteful utilization, 98.— What is the remedy? The Single Tax Solution, the Socialist Solution, 101.—The income tax, 103. — The European cadastral method of taxing land, 104. — A modification of the European method proposed, 107. — Benefits illustrated from subdivision land, 109. — A classified land tax and city planning, 112. — Desirability of an increment tax, 115.

Suggested Citation

  • J. V. Van Sickle, 1927. "Classification of Land for Taxation," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 42(1), pages 94-116.
    • Handle: RePEc:oup:qjecon:v:42:y:1927:i:1:p:94-116.
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    File URL: http://hdl.handle.net/10.2307/1885366
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    Cited by:

    1. Shane, Richard & Hansen, Tonya & Janssen, Larry & Peterson, Donald, 2003. "The Transition From Market Valuation To Income Valuation: Internal And External Shift Analyses For South Dakota," 2003 Annual meeting, July 27-30, Montreal, Canada 22101, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).

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