Land taxation: Theories, case studies, and impact on Salt Lake County

The time is right for a land tax study in utah.; Experiments in Australia, New Zealand, Denmark, and; Pennsylvania suggest that this method of taxation provides; benefits which deserve consideration in utah and especially in; the Salt Lake community. Localities using land tax report; increased development and a higher production of labor.; Because of these successes, the Utah Tax Review Commission; recently named land tax as an issue to be considered, but has; not as yet found means to study the tax in detail. It is my; hope that this report provides concepts and data useful to a; discussion of a modified land tax in Utah.