haku: @indexterm LAND VALUES / yhteensä: 30
viite: 6 / 30
| Tekijä: | Connellan, O. Lichfield, N. |
| Otsikko: | Great Britain |
| Lehti: | American Journal of Economics and Sociology
2000 : VOL. 59:5=SUPPL., p. 239-258 |
| Asiasana: | UNITED KINGDOM TAXATION LAND VALUES LAND |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this chapter is to describe the land-value taxation in Great Britain. First, the authors study history land-value taxation in Britain. They provide the summary of existing situation on land-value taxation. Second, the authors consider community betterment (value capture) from development value in Britain. They provide early provision for betterment and indicate the principle of betterment for the community. Third, the authors consider betterment and compensation in the planning acts. They describe following acts: Town and Country Planning Act 1947; the acts of 1953, 1954 and 1959; land commission act of 1967. They consider development gains tax, community land scheme and provide summary of existing situation on betterment. The last part is about recoupment of infrastructure costs. |
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