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Investigation of potential land value tax policy options for Scotland

Land value for Scotland

Based on a literature review, stakeholder interviews and international case studies, the research team reviewed the various approaches to land value taxation elsewhere in the world, and analysed the key challenges and lessons learned. Taking in to account the policy context that has framed the recent debate around land value tax in Scotland and the rest of the UK, the team generated a set of outline policy options for further consideration by the Scottish Land Commission.

Authors Peter Wyatt