Land value tax

==Background ==
The land value tax puts the tax upon the land, not the building or property on the land. 
The land value tax is part of the legacy of Pittsburgh. This is why Pittsburgh has a dense downtown with many tall buildings in a small space. This is why Pittsburgh has some of the most affordable housing prices in the nation. 
The land value tax is much like the baby that went out with the bath water. It got washed away by Bob O'Connor and Tom Murphy in the wake of the mess from Sabre Systems and the County Reassessments. The people in power then did not pay attention to the system as they were too busy building stadiums and a convention center -- not doing what government should be doing.
Twenty Pennsylvania taxing jurisdictions have partly shifted their property taxes off improvements (buildings) and onto land values. 
: Most home owners in each jurisdiction pay less, particularly in poorer neighborhoods, and each jurisdiction saw increased construction while the rest of Pennsylvania has continued to decline.
==Benefits==
# Relief for all the elderly
# No sales tax increases
# No income tax increases
# No dumping on renters
# Local taxes locally controlled
# Naturally progressive
# Real estate price stability
# No breaks for slumlords
# More affordable housing
# No loss of people or business
# Promotes sensible, market-driven land use
# Based on founding principles
# Endorsed by great leaders
== ==
* Planks about the Land Value Tax from Mark Rauterkus
==Insights==
Land Value Taxation (LVT) is a fair method of taxation that provides for public needs and solves many of associated problems facing our communities.
===Policy Papers===
* http://www.urbantools.org/policy-papers
==Links==
===Elsewhere===
* Thomas Paine Feature on Land Value Tax, a nice tutorial
* Founders Plan
* http://www.urbantools.org