Arthur D. Grimes

Oct 13, 2024 | austaxpolicy.com | Arthur D. Grimes

Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes available to central and local government. I recently discussed efficiency advantages of a land tax in Macquarie University’s annual Public Lecture in Honour of Henry George. In another recent paper, I analysed equity issues associated with a land tax.