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Reappraising urban land tax effectiveness against policy goals (anglais)

The relationship between urban development and urban land taxation is investigated. Fiscal instruments of urban land taxation include land value increment taxes, betterment levies, taxes on speculative gains from land sale, and improvement charges. These instruments seek to provide revenues for general use by national and local governments, underwrite the costs of specific public improvements, and achieve a more equitable distribution of urban resources...
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