Center for Study of Economics - HOME - Philadelphia, PA
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Taxation of labor and capital in urban areas is one of the driving forces leading to the contraction and decay of our cities.
Land Value Taxation (LVT) is rational taxation of immovable property (land). LVT can be a major tool for strengthening the development market in cities, reduce taxes for productive citizens and businesses and provide a progressive fair and equitable source of public revenue.
Infill directed - frees lots for buildings
Compact - produce more efficient, consolidated units
Dense - incentive to build upward
Affordable Housing - lower incomes qualify for loan
Distinctive Communities - invest in home without tax increase
Mixed Use, Walkable - density draws stores, retail, entrepreneurial activity
LVT Jurisdictions2013 millage rates Pennsylvania Department of Community and Economic Development