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A LAND VALUE TAX FOR SCOTLAND - Andy Wightman
www.andywightman.comIt should be stressed, however, that the term Land Value Taxation does not imply a tax on land but a tax on land value. The author. 4 A Land Value Tax for Scotland Lloyd George’s famous Finance Bill of 1909 contained provisions for a land tax which, although later repealed, resulted in a complete ... land value tax (LVT). All land would face ...