1879 Henry George
Progress and Poverty
Key Ideas:
Land Value Tax (LVT) - a tax levied on the location value portion of rents (flow) derived from a lot as opposed to property tax (land + improvements) or sales (stock)
Citizens' Dividend - the refund of taxes collected which were not set aside for infrastructure spending or other government programs (e.g. defense, welfare, etc.)
See Also:
Book Review by Lars Doucet at https://gameofrent.com/
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