The city of Harrisburg, Pennsylvania, offers a strong example of a successful land value tax.

Harrisburg enacted a LVT in 1975, reducing tax on buildings to one-half of those on land, and eventually increased the tax on land to six times that on property. From 1982 to 2009, there was $4.8 billion in new investments, businesses increased, and over 40,000 building permits were issued. The tax base went from $212 million to $1.6 billion, the number of residential units shot up, the crime rate went down 46%, and the number of vacant structures dropped by 80%.

empirical


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