Investigation of potential land value tax policy options for Scotland: Final report

Hughes, Cathy, McCluskey, William, Sayce, Sarah, Shepherd, Edward ORCID: https://orcid.org/0000-0002-8711-5542 and Wyatt, Pete 2018. Investigation of potential land value tax policy options for Scotland: Final report. [Project Report]. Scottish Land Commission. Available at: https://www.landcommission.gov.scot/downloads/5dd6...

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Abstract

The University of Reading has been appointed by the Scottish Land Commission (SLC) to conduct research to assess, with reference to international experience, the potential of land value taxation to contribute to a more productive, accountable and diverse pattern of land ownership and use in Scotland and to identify a set of potential policy options that merit further consideration by the SLC. The current research is part of a broader agenda to reform the system of land ownership and the functioning of the land market in Scotland, and to reshape the role of the public sector in taking a more proactive stance in delivering development in the public interest. Adjustments in the mechanisms for land and property taxation will be an essential piece of the puzzle in delivering this vision.

Item Type:	Monograph (Project Report)
Status:	Published
Schools:	Schools > Geography and Planning (GEOPL) Research Institutes & Centres > Cardiff Work Environment Research Centre (CWERC)
Publisher:	Scottish Land Commission
Funders:	Scottish Land Commission
Date of First Compliant Deposit:	12 February 2025
Date of Acceptance:	7 ['lib/utils:month_23' not defined] 2018
Last Modified:	17 Feb 2025 09:30
URI:	https://orca.cardiff.ac.uk/id/eprint/176137

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