I’ve just spent some time updating an LVT playlist on YouTube that I created some time ago. It features some great LVT explainers, documentaries and interviews with advocates like Fred Harrison, Fred Foldvary and Frank De Jong.
You can find the playlist on YouTube here.
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Some of the videos in the list are not Georgist and suggest that LVT should in some way depend upon levels of government spending.
This differs radically from Henry George’s position.
The Georgist position is that the LVT intake should simply depend upon the value of location and nature. The greater this is, the more the government should spend (if it can’t find useful public project then it should simply return the surplus to the citizenry) the less this is, the less the government should spend.
A Georgist LVT would be set at whatever level reduces the market price of unimproved land to zero (or in practice a very low residual sum) and reduces the value that improved land was traded at to the value of producing those improvements.
In other words, LVT would be set to exactly balance the monetary liability of exclusively using a location with the aggregate value that arises from exclusively claiming the right to use all the benefits of that location which did not proceed from human labour.
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