The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Land Tax

  • Mason Gaffney
Reference work entry


Taxation is the form of socialization used in market economies. Choosing what to tax is choosing what to socialize. Rather than socialize labour or repel capital it is possible to tax land.


Clark, C. G. Double taxation Ely, R. T. Excess burden of taxation George. H. Land tax Neutral taxation Progressive and regressive taxation Rent Stewardship 

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© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • Mason Gaffney
    • 1
  1. 1.