Property taxes: An unexploited resource

Dirk Löhr

“Ask an economist about which are the most efficient kinds of taxes, and property taxes will be high up on the list. They distort behaviour less, and are more growth friendly, than taxes on income, employment or even consumption.”

the economist

The mentioned tax should more properly be called “land value tax” instead of “property tax”.

However, the article

An unexploited resource (click here),

published in The Economist (Jun 27, 2013) tries to give some answers. Considering the discussion about the property tax reform in Germany and other, this article is still valid.


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