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Pennsylvania is the only state in the U.S. to enable split-rate land taxation among local governments. Across 33 municipalities, 16 have maintained split-rates, 5 have rescinded them, and 12 have considered but never implemented.
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fact
sources
Why So Little Georgism in America: Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation
authors
Mark Alan Hughes
reports
Land Value Tax
tags
Implementation
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