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How Should Land Be Taxed? Analyzing the Jamaican Land Value Tax

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  • David L. Sjoquist

    (Georgia State University, Atlanta)

Abstract

In 2002, Jamaica conducted a property tax revaluation, the first revaluation in nine years. In response, Jamaica reduced the property tax rates of its progressive-rate structure and added a set of property tax caps. In this article, the author reports on an analysis of the tax rate structure for its land value property tax, focusing especially on options for reforming the rate structure.

Suggested Citation

  • David L. Sjoquist, 2007. "How Should Land Be Taxed? Analyzing the Jamaican Land Value Tax," Public Finance Review, , vol. 35(1), pages 127-149, January.
    • Handle: RePEc:sae:pubfin:v:35:y:2007:i:1:p:127-149
    DOI: 10.1177/1091142106290454
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    References listed on IDEAS

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    1. Bentick, Brian L, 1979. "The Impact of Taxation and Valuation Practices on the Timing and Efficiency of Land Use," Journal of Political Economy, University of Chicago Press, vol. 87(4), pages 859-868, August.
    2. Ladd, Helen F. & Bradbury, Katharine L., 1988. "City Taxes and Property Tax Bases," National Tax Journal, National Tax Association, vol. 41(4), pages 503-23, December.
    3. Ladd, Helen F. & Bradbury, Katharine L., 1988. "City Taxes and Property Tax Bases," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(4), pages 503-523, December.
    4. Mills, David E., 1981. "Growth, speculation and sprawl in a monocentric city," Journal of Urban Economics, Elsevier, vol. 10(2), pages 201-226, September.
    5. Donald C Shoup, 1970. "The Optimal Timing Of Urban Land Development," Papers in Regional Science, Wiley Blackwell, vol. 25(1), pages 33-44, April.
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    Citations

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    Cited by:

    1. Roy Bahl & Sally Wallace, 2007. "Comprehensive Tax Reform in Jamaica," Public Finance Review, , vol. 35(1), pages 4-25, January.
    2. Joseph Morgan & Sina Shahab, 2023. "Impact of Land Value Tax on the Equity of Planning Outcomes," Land, MDPI, vol. 12(6), pages 1-13, May.
    3. Plummer, Elizabeth, 2010. "Evidence on the Distributional Effects of a Land Value Tax on Residential Households," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(1), pages 63-92, March.

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