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Friday, March 14, 2008

Foldvary on Land Rent Taxation

Fred E. Foldvary (Santa Clara - Department of Econ) has posted The Ultimate Tax Reform: Public Revenue from Land Rent on SSRN. Here's the abstract:

An ideal public revenue policy respects a person's right to privacy, does not discourage work or savings, and does not induce dishonesty. While income, sales, and value-added taxes fall woefully short of this ideal, land value taxation meets each requirement.

Ben Barros

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