Smart Tax: Land Value Tax. Feasta led-policy development. What is Land Vlaue Tax (LVT). A location benefit levy for the use of value not created by the land owner. Buildings and improvements are not taxed
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A location benefit levy for the use of value notcreated by the land owner. Buildings and improvements are not taxed
The value provided by nature (such as soil and view), public services (such as roads, sewerage, water schools) and from the social commons (such as businesses, community solidarity, rule of law) is taxed and used to conserve and create more value