Provides an initial appraisal of the practical viability of a local land value tax, and identifies further work that would be required in order to deliver such a policy.
Gwerthusiad cychwynnol o hyfywedd ymarferol treth gwerth tir leol, gan nodi’r gwaith pellach y byddai angen ei wneud er mwyn rhoi polisi o’r fath ar waith.