... in the United States In Land value taxation: Theory, evidence, and practice, Dye and England, eds Dye, Richard F., and Richard W England, eds 2009 Land value taxation: Theory, evidence, and practice ... help@lincolninst.edu Assessing the Theory and Practice of Land Value Taxation The land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land ... experience with land value taxation In Land value taxation: Theory, evidence, and practice, Dye and England, eds Franzsen, Riël C.D and William J McCluskey 2008 The feasibility of site value taxation...