Human Rights

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Published March 26, 2023 | Version v1
Technical note Open

Decoupling land from improvements: a game to evaluate 100% LVT

Authors/Creators

  • 1. Yale University

Description

One of the main criticisms in the implementation of the land value tax (LVT) is in its evaluation. Game rules to arrive at 100%LVT are proposed. The main features of the game are a lock/unlock mechanism, incrementing rent, and a hostile takeover stage. The rules are designed to protect the owner of the improvement from losing the full market value of the improvement.

Files

Files (17.3 kB)

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