LAND VALUE TAX - LVT
A tax imposed on the value of a piece of land that is vacant or not developed. The tax is a segment of the real estate property tax but it only takes the fair value of the land into account. The taxation, very straightforward and requires only the land’s valuation, is decided by the local property tax assessor.
A land’s value is determined by its supply and demand from one place to another. It is implemented in various countries around the world, which is believed to be the best tax in terms of economic efficiency.
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