Land Tax

A land value tax or location value tax (LVT), also called a site valuation tax, split rate tax, or site-value rating, is an ad valorem levy on the unimproved value of land. Unlike property taxes, it disregards the value of buildings, personal property and other improvements to real estate. A land value tax is generally favored by economists as (unlike other taxes) it does not cause economic inefficiency, and it tends to reduce inequality.Land value tax has been referred to as "the perfect tax" and the economic efficiency of a land value tax has been known since the eighteenth century. …

Wikipedia

Publications

C.D. Howe Institute · 6 March 2024 English

In Vancouver it’s called the “empty home tax.” In Toronto it’s the “vacant home tax.” Whatever the name, taxing residential property that is not occupied for a government-prescribed minimum number …

Intelligence / Conseils de politiques dignes de confiance https://www.productivity.govt.nz/assets/Documents/c45daaf108/CSA-Vacant-land-taxes-and-housing-supply.pdf


Agriculture and Agri-Food Canada · 3 August 2023 English

Statistical Overview of the Canadian Ornamental Industry 2022 Prepared by Horticulture Section Crops and Horticulture Division Agriculture and Agri-Food Canada August 2023 © His Majesty the King in Right of …

Includes interest, land taxes, insurance, advertising, repairs to farm buildings, machinery, agricultural equipment and vehicles Includes interest, land taxes, insurance, advertising, repairs to farm buildings, machinery, agricultural equipment and vehicles Includes fertilizer, pesticides, land taxes, interest, insurance, advertising, repairs, fuel, electricity, irrigation expenses


IJC: International Joint Commission · 18 July 2023 English

The report describes and assesses the progress to date in the implementation of the Annex 4 Subcommittee’s Lake Erie Nutrient Adaptive Management Framework and offers several recommendations to advance the …

Risk Farm Incentive Program; the Conservation Land Tax Incentive Program; and the 50 Million Tree Program


IJC: International Joint Commission · 16 June 2023 English

Excess nutrients are a pervasive threat in several transboundary basins beyond the Great Lakes (e.g., Lake Champlain and Lake of the Woods), and although the focus of this project has …

establishment of a pilot State-wide Conservation Land Tax which would serve as an incentive to landowners landowners through programs such as the Conservation Land Tax Incentive Program and the 50 Million Tree Program


CSLS: Centre for the Study of Living Standards · 14 June 2023 English

It also ical of many advanced economies, with lit- recommended a long-term perspective on tle scope for further expansion in educa- infrastructure spending, and improvements tional achievement, and a growing …

were another focus. ties and the transition to a land tax (Pro- France suggested that policies to foster


City of Mississauga, Ontario · 19 May 2023 English

defined by the Assessment Review Board Act, the Assessment Act, the Municipal Act, the Provincial Land Tax Act, the Education Act and the Statutory Powers Procedure Act.

Assessment Act, the Municipal Act, the Provincial Land Tax Act, the Education Act and the Statutory Powers


City of Mississauga, Ontario · 14 February 2023 English

It relates the Business Plan & Budget to the City’s Strategic Plan and provides the big picture including total revenues and expenses, the property tax increase required, the capital budget …

Tax Reserve Funds TWOE008888 Dundas Corridor Land Tax Reserve Funds 25,000 0 25,000 Acquisition TWOE008889


APF: Asia Pacific Foundation of Canada · 20 January 2023 English

A recent pattern of state-sanctioned forest eviction Two recent eviction drives, one in September 2021 drives in the northeast Indian state of Assam with and another in December 2022, allegedly …

to remain unaccounted state that they bought land from locals and have for when planning eviction drives and forest paid land taxes for decades, but the government has rehabilitation projects.


Agriculture and Agri-Food Canada · 8 December 2022 English

Statistical Overview of the Canadian Greenhouse Vegetable and Mushroom Industry 2021 Prepared by: Horticulture Section Crops and Horticulture Division Agriculture and Agri-Food Canada December 2022 © His Majesty the King …

Includes interest, land taxes, insurance, advertising, repairs to farm buildings, machinery, agricultural equipment and vehicles


Office of the Auditor General of Ontario · 27 November 2022 English

Conserving the Niagara Escarpment

will monitor and report on them. Conservation Land Tax Incentive Program that • The Commission will monitor


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