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The Many Faces of Site-Value Taxation

There is a great interest stirring currently in Canada and elsewhere in tapping for the public revenues more of the economic rent of natural resources and/or the unearned increment of land values. “Economic rent”, not long ago a strange alien wording, has become common currency in Canadian discussion. Ontario has enacted a tax on increments of land value when realized by sale. People are dusting off an older literature on the earlier twentieth century experience with exemption of improvements in the western provinces.
Report of Proceedings, 27th Tax Conference, Canadian Tax Foundation, Quebec City, 1976, pp. 749-63.

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