Tuesday February 18, 2020

Karl Deeter: Why the vacant site tax is a horse with no hope

A universal land levy would be a far superior option to the costly alternative, which is already doomed to failure

9th October, 2016

I was asked recently why I was in favour of a land tax given that we can soon expect a ‘vacant site tax’ in our cities.

The difference is not subtle: land tax takes all land as the tax base (very broad and all inclusive), while the other takes only some property that is determined as ‘vacant’ as the tax base (very narrow).

The issue with narrow taxation is that it...

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