Land value taxation is not the panacea that its proponents claim

Описание: Land value taxation is a 19th-century idea that has very rarely been used. Its proponents say it is the great unavoidable tax that could potentially replace all other taxes. The problem is it is based on assumptions that might be fine in theory but which would be incomprehensible in practice – and that’s no way to impose a tax charge.

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ABOUT RICHARD MURPHY
Richard Murphy is Professor of Accounting Practice at Sheffield University Management School. He is director of Tax Research LLP and the author of the Funding the Future blog. His best known book is ‘The Joy of Tax’.

This video was edited by Thomas Murphy.

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