land tax
Real estate charge
A land tax is a tax levied on the ownership or value of land, distinct from taxes on buildings or improvements.
Unlike property taxes that assess total real estate value, a pure land tax targets only the unimproved land itself: The city proposed a land tax to discourage speculation.
Land taxes have been advocated as efficient because land supply is fixed—taxing it doesn't reduce its quantity.
- ratesFixed prices charged
- levyCompulsory government charge
- taxationCompulsory government revenue collection
- ground rentPayment for land use
- assessmentFormal evaluation of worth
tithe · local government · property value · fair market value · municipality · valuation · stamp duty · revenue · ownership · cadastral · deed · acre · parcel · reform · feudal · fiscal · exemption · imposition
- ancient taxesannona, munera, customs duty, customs duties, import duties
- French taxationcapitation, corvee, aides, stamp duty, customs duties
- property taxassessed value, taxable value, property assessment, millage, property valuation
- farm taxes
- Imperial ChinaHan dynasty, emperor, dynasties, emperors, Three Kingdoms
- taxationtaxable income, VAT, withholding, deductions, deduction
land taxincome tax
Government charge on earnings
personal income tax · wage tax · payroll tax · sales tax · consumption tax
land, tax, landed, taxes, landowner, landless, landowners, land taxes