%0 Journal Article
%T Land and freedom? The tax that dare not speak its name
%A Hugh Ellis
%J Local Economy
%@ 1470-9325
%D 2018
%R 10.1177/0269094218805309
%X In this paper, it is argued that a more equitable distribution of the values derived from land is an important precondition for fairer society and an important practical way of securing resources for public services. Betterment taxation is a technically feasible but politically difficult way of achieving this. Following a broad review of the policy and technical background to land values and the various forms of land and betterment taxation in England, an outline sketch of a new system is set out for a betterment tax that is progressive, efficient, effective and transparent. It is concluded that a gradated betterment tax could reinforce the achievement of socially inclusive place making. Even a modest redistribution of the benefits which flow from the development of land could be transformational for many of our communities
%K betterment tax
%K infrastructure investment
%K land market
%K land tax
%K physical development
%K planning
%K planning obligations
%U https://journals.sagepub.com/doi/full/10.1177/0269094218805309