In 2010, I undertook some research on Land Value Rating for the Scottish Green Party MSPs and in 2012 for Caroline Lucas MP. In 2014, Ronan Lyons and myself undertook research on LVR in Northern Ireland.
The final Scotland report – A Land Value Tax for Scotland. Fair, Efficient, Sustainable (4.1Mb pdf)
The final England report – A Land Value Tax for England. Fair, Efficient, Sustainable (4.1Mb pdf)
The final Northern Ireland report – A Land Value Tax for Northern Ireland (10.3Mb pdf)
The following are some key references on the topic.
Collins, M.L. and Larragy, A. 2011. Designing a Site Value Tax for Ireland. ERU Working Paper ERU 2011/1
Connellan, Owen, 2004. Land value taxation in Britain: experience and opportunities. Lincoln Institute of Land Policy, Cambridge, Massachusetts
Harrison, Fred, 2006. Wheels of Fortune. Institute for Economic Affairs
House of Commons, 2013. Land Value Taxation – Commons Library Standard Note.
Hull, ANdy, 2013. In Land Revenue: the case for Land Value Tax in the UK, CLASS, London.
Jones, Jerry, 2008. Land Value for Public Benefit. Labour Land Campaign, London
Lichfield, N. and Connellan, O. Land Value Taxation in Britain for the Benefit of the Community: History, Achievements and Prospects. Lincoln Institute of Land Policy, 1997
Lloyd, Toby, 2009. Don’t Bet the house on it. No turning back to housing boom and bust. Compass, London
Lyons, R. 2011. Residential Site Value Tax in Ireland. An analysis of valuation, implementation and fiscal outcomes. Smart Taxes Network
Maxwell, Dominic & Vigor, Anthony, 2005. Time for Land Value tax? IPPR, London
Mirrlees Review Tax by Design – Chapter 16 on land and property
Pennington, J. 2012. No Place to Call Home: the social impacts of housing undersupply on young people. IPPR
OTHER useful published material includes
Barker, Kate, 2003. Review of Housing Supply:securing our future housing needs. Interim report – Analysis. HM Treasury, London. Part 1 Part 2Part 3 Part 4
Barker, Kate, 2004. Review of Housing Supply: Delivering Stability – Securing our Future Housing Needs, Final Report. HMSO, London
Barker, Kate, 2006. Review of Land Use Planning
Buchanan, Colin, 2009. Economic Impact of High Speed 1. Final Report for London and Continental Railways in association with Volterra, London
Burt, 2006. A Fairer Way. Report by the Local Government Finance Review Committee. Local Government Finance Review Committee, Edinburgh
Churchill, 1909. Speech to House of Commons
Coleman, Andrew and Arthur Grimes. 2009. “Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes,” Motu Working Paper 09-14
Cooperative Party, 2009. A Co-operative Agenda for a Fourth Term. The Co-operative party, London
Crompton, John L, 2000. The Impact of Parks and Open Space on Property Values and the Property Tax Base. National Recreation and Parks Association, Ashburn, Virginia
Crompton, J. 2001. The Impact of Parks on Property Prices. NPRA (www.nrpa.org)
Reynolds, Brigid and Healy, Sean (eds.), 2004. A Fairer Tax System for a Fairer Ireland. CORI Justice Commission, Dublin
Glasgow City Council, 2009a. Consideration and assessment of local taxation model: land value tax. Glasgow City Council, Glasgow
Glasgow City Council, 2009b. Consideration and assessment of local taxation model: local property tax based on capital values. Glasgow City Council, Glasgow
Glasgow City Council, 2009c. Local Taxation Working group: overall findings, Glasgow City Council, Glasgow.
Generalised Land Use Database for England, 2005
Generalised Land Use Database for England, 2006
Greenspace Scotland, 2009. State of Scotland’s Greenspace
Griffith, Matt, 2011. Hoarding of Housing: the intergenerational crisis in the housing market. Intergenerational Foundation, London.
Higgins, Wightman and MacMillan, 2002 Sporting Estates and Recreational Land Use in the Highlands and Islands of Scotland. Report to ESRC No. R000223163. University of Edinburgh & University of Aberdeen
Lyons, Michael, 2007. Lyons Inquiry into Local Government. HMSO, London. (www.lyonsinquiry.org.uk)
McLean, Iain, 2005. The politics of land tax – then and now. In Maxwell & Vigor, IPPR, 2005
McLean, Iain, 2006. The case for land value taxation. Compass Thinkpiece No. 2
McGill, Greg and Plimmer, Frances, 2004. Land Value Taxation: An Investigation into Practical Planning and Valuation Problems. FIG Working Week paper. Athens, Greece, May 22-27, 2004.
Mitchell, SR, & Vickers, AJM, 2003. The Impact of the Jubilee Line Extension of the London Underground Rail Network on Land Values. Lincoln Institute of land Policy Working Paper
Muellbauer, John, 2005. Property Taxation and the Economy. In Maxwell & Vigor, IPPR, 2005
Muller, Anders, 2000. Property Taxes and Valuation in Denmark. Paper presented at OECD Seminar on Property tax Reform and Valuation. Vienna 19-21 September 2000
New Zealand Treasury, 2009 Land Tax. Background Paper for Session 3 of the Victoria University of Wellington Tax Working Group
OECD, 2010. Tax Policy Study No. 20 – Tax Policy Reform and Economic Growth, OECD
Oxfordshire County Council, 2005. The Oxfordshire Land Value Tax Study. Oxfordshire County Council and Vale of White Horse District Council
Posen, Adam, 2009. Finding the Right Tool for Dealing with Asset Price Booms. Speech to the MPR Monetary Policy and the Markets Conference, London, 1 December 2009
Scottish Executive, 2002 Land Values and Planning
Teather, Richard, 2009. Yes, let’s tax home ownership
Wadsworth, M, 2006. Tax, Benefits, Pensions. Keep it simple Part 2: Ten steps to simplicity. Bow Group, London
Wilkinson, Tara Loader, 2009. Buying farmland is as good as gold. eFinancialNews Ltd. London
Nicholas Boles MP It sounds bonkers but we should embrace a land tax. FT, 29 September 2011