In the period following Harrisburg, PA's land value tax, the number of vacant lots fell by 80%, the tax base rose from $212 million to $1.6 billion, and the crime rate fell 46%.

“In 1975 the city enacted LVT as a policy tool to stimulate development and to discourage land speculation. It reduced the tax on buildings to one-half of that on land and, over a period of time, increased the tax on land to six times that of property. Mayor Stephen Reed credits LVT with the resulting regeneration.”

empirical


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