Editing Land value tax (section)

====United Kingdom====

In September 1908, Chancellor of the Exchequer [[David Lloyd George]] instructed McKenna, the [[First Lord of the Admiralty]], to build more [[Dreadnought]]s. The ships were to be financed by an LVT. Lloyd George believed that relating national defence to land tax would both provoke the opposition of the [[House of Lords]] and rally the people round a simple emotive issue. The Lords, composed of wealthy landowners, rejected the Budget in November 1909, leading to a constitutional crisis.<ref>{{Cite book|last=Hill |first=Malcolm|title=Enemy of injustice: the life of Andrew MacLaren, Member of Parliament|date=1999|publisher=Othila Press|isbn=1-901647-20-X|oclc=45829958}}</ref>

LVT was on the UK statute books briefly in 1931, introduced by [[Philip Snowden]]'s 1931 budget, strongly supported by prominent LVT campaigner [[Andrew MacLaren|Andrew MacLaren MP]]. MacLaren lost his seat at the next election (1931) and the act was repealed. MacLaren tried again with a [[private member's bill]] in 1937; it was rejected 141 to 118.<ref name="Stewart, John, 1931–2001">{{Cite book|last=Stewart|first=John|title=Standing for justice: a biography of Andrew MacLaren, MP|date=2001|publisher=Shepheard-Walwyn|isbn=0-85683-194-8|location=London|oclc=49362105}}</ref>

[http://www.labourland.org/ Labour Land Campaign] advocates within the Labour Party and the broader labour movement for "a more equitable distribution of the Land Values that are created by the whole community" through LVT. Its membership includes members of the British Labour Party, trade unions and cooperatives and individuals.<ref>{{cite web|url=http://www.labourland.org/ |title=Labour Land Campaign website |publisher=labourland.org |access-date=25 November 2010}}</ref> The Liberal Democrats' ALTER (Action for Land Taxation and Economic Reform) aims:

{{blockquote|to improve the understanding of and support for Land Value Taxation amongst members of the Liberal Democrats; to encourage all Liberal Democrats to promote and campaign for this policy as part of a more sustainable and just resource based economic system in which no one is enslaved by poverty; and to cooperate with other bodies, both inside and outside the Liberal Democrat Party, who share these objectives.<ref>{{cite web|url=http://www.libdemsalter.org.uk/ |title=Libdemsalter.org.uk |publisher=Libdemsalter.org.uk |access-date=25 September 2010}}</ref>}}

The Green Party "favour moving to a system of Land Value Tax, where the level of taxation depends on the rental value of the land concerned."<ref>{{Cite web|url=https://greenparty.org.uk/about/our-manifesto/|title=Our 2024 General Election Manifesto}}</ref>

A course in "Economics with Justice"<ref>{{cite web |url=http://www.economicswithjustice.co.uk |title=EconomicsWithJustice.co.uk |publisher=EconomicsWithJustice.co.uk |access-date=25 September 2010 |archive-url=https://web.archive.org/web/20100502062041/http://www.economicswithjustice.co.uk/ |archive-date=2 May 2010 }}</ref> with a strong foundation in LVT is offered at the [[School of Economic Science]], which was founded by [[Andrew MacLaren]] MP and has historical links with the [[Henry George Foundation of Great Britain|Henry George Foundation]].<ref>{{cite web|url=http://www.henrygeorgefoundation.org/cej/the-school-of-economic-science.html |title=HenryGeorgeFoundation.org |publisher=HenryGeorgeFoundation.org |access-date=25 September 2010 |archive-url=https://web.archive.org/web/20101006175720/http://www.henrygeorgefoundation.org/cej/the-school-of-economic-science.html |archive-date= 6 October 2010 }}</ref><ref>{{Cite book|title=In search of truth: the story of the School of Economic Science|url={{google books |plainurl=y |id=EiMqAQAAMAAJ}}|last=Hodgkinson |first=Brian|date=2010|publisher=Shepheard-Walwyn|isbn=9780856832765|location=London|oclc=670184437}}</ref><ref name="Stewart, John, 1931–2001"/>

=====Scotland=====

In February 1998, the [[Scottish Office]] of the British Government launched a public consultation process on land reform.<ref>{{cite web|publisher=Scottish Office, Land Reform Policy Group|title=Identifying the Problems|date=February 1998|url=http://www.scotland.gov.uk/library/documents1/lrpg09.htm |website=Scottish Government|access-date=21 August 2009|archive-date=23 November 2008|archive-url=https://web.archive.org/web/20081123012132/http://www.scotland.gov.uk/library/documents1/lrpg09.htm}}</ref> A survey of the public response found that: "excluding the responses of the lairds and their agents, reckoned as likely prejudiced against the measure, 20% of all responses favoured the land tax" (12% in grand total, without the exclusions).<ref>Land Reform Scotland, Responses to the Scottish Office Consultation Paper Identifying the Problems—A Survey and Simple Statistical Analysis, 10 September 1998</ref> The government responded by announcing "a comprehensive economic evaluation of the possible impact of moving to a land value taxation basis".<ref>{{Cite book |url=http://www.scotland.gov.uk/library/documents-w4/lrpg-00.htm |archive-url=https://web.archive.org/web/20080906131434/http://www.scotland.gov.uk/library/documents-w4/lrpg-00.htm |archive-date=2008-09-06 |title=Recommendations for action: January 1999|date=1998 |publisher=Scottish Office |isbn=0-7480-7251-9 |oclc=41076474}} (Recommendation G8)</ref> However, no measure was adopted.<ref>{{cite web|url=http://www.scotland.gov.uk/topics/farmingrural/Rural/rural-land/right-to-buy/Resources/Land-Reform |title=Land Reform History |publisher=Scottish Government |date=6 July 2009 |access-date=16 May 2012 |url-status=dead |archive-url= https://web.archive.org/web/20121006200546/http://www.scotland.gov.uk/topics/farmingrural/Rural/rural-land/right-to-buy/Resources/Land-Reform |archive-date= Oct 6, 2012 }}</ref>

In 2000 the Parliament's Local Government Committee's<ref>{{cite web |url=http://www.scottish.parliament.uk/s3/committees/lgc/index.htm |title= Local Government and Communities  |publisher=The Scottish Parliament |access-date=25 September 2010 |archive-url=https://web.archive.org/web/20101001230349/http://www.scottish.parliament.uk/s3/committees/lgc/index.htm |archive-date=1 October 2010 }}</ref> inquiry into local government finance explicitly included LVT,<ref>{{cite web|date=13 November 2000|url=http://www.scottish.parliament.uk/nmCentre/news/news-comm-00/clg00-031.htm |title=Parliament Committee announces Terms of Reference for Inquiry into Local Government Finance |website=The Scottish Parliament |archive-url=https://web.archive.org/web/20110605222615/http://www.scottish.parliament.uk/nmCentre/news/news-comm-00/clg00-031.htm |archive-date=5 June 2011 }}</ref> but the final report omitted any mention.<ref>{{cite web |website=Scottish Parliament |title= Local Government Committee, 6th Report 2002, Report on Inquiry into Local Government Finance, Volume 1 : Report |date=2002 |url=http://www.scottish.parliament.uk/business/committees/historic/x-lg/reports-02/lgr02-06-vol01-02.htm#3 |archive-url=https://web.archive.org/web/20090621175229/http://www.scottish.parliament.uk/business/committees/historic/x-lg/reports-02/lgr02-06-vol01-02.htm#3 |archive-date=21 June 2009 }}</ref>

In 2003 the Scottish Parliament passed a resolution: "That the Parliament notes recent studies by the [[Scottish Executive]] and is interested in building on them by considering and investigating the contribution that land value taxation could make to the cultural, economic, environmental and democratic renaissance of Scotland."<ref>{{cite web|title=Minutes of Proceedings, Meeting of the Parliament, Vol 4 No 47 Session 1  |date=30 January 2003 |website=Scottish Parliament |url=http://www.scottish.parliament.uk/business/chamber/mop-03/mop-01-30|archive-url=https://web.archive.org/web/20110501050914/http://www.scottish.parliament.uk/business/chamber/mop-03/mop-01-30.htm |archive-date= 1 May 2011 }}</ref>

In 2004 a letter of support was sent from members of the Scottish Parliament to the organisers and delegates of the [[The IU|IU]]'s 24th international conference—including members of the [[Scottish Greens]], the [[Scottish Socialist Party]] and the [[Scottish National Party]].<ref>"Scotland is in the throes of releasing itself from the shackles of a historical inheritance of landed privilege.... On a global scale, the failure to share equitably the value of our common birthrights can grow awful grievances, which bring terrible consequences, [[2004 Madrid train bombings|such as was visited upon your host city]] [eleven weeks earlier].... [W]e must make practical changes to our social systems. We believe that the taxing of land values will be a key policy reform for the twenty-first century. Scotland must adopt it..." Letter dated (fax) 29 May, signed by members [[Mark Ballard]], [[Robin Harper]], [[Shiona Baird]], [[Mark Ruskell]], Chris Balance, [[Eleanor Scott]], [[Patrick Harvie]], [[Rosie Kane]], [[Rosemary Byrne]], and [[Rob Gibson]]</ref>

The policy was considered in the 2006 Scottish Local Government Finance Review, whose 2007 Report<ref>[http://www.ipp.org.nz/localgovtfiles/Funding%2Band%2Brating/Scott...funding%2Breport%2B06.pdf IPP.org.nz]{{dead link|date=June 2017|bot=medic}}{{cbignore|bot=medic}}</ref> concluded that "although land value taxation meets a number of our criteria, we question whether the public would accept the upheaval involved in radical reform of this nature, unless they could clearly understand the nature of the change and the benefits involved.... We considered at length the many positive features of a land value tax which are consistent with our recommended local property tax [LPT], particularly its progressive nature." However, "[h]aving considered both rateable value and land value as the basis for taxation, we concur with Layfield (UK Committee of Inquiry, 1976) who recommended that any local property tax should be based on capital values."<ref>{{cite news|title=SLGFR news: a fairer way|publisher=Land&Liberty |volume= 112 |issue=1216 |date=2006–2007}}</ref>

In 2009, [[Glasgow City Council]] resolved to introduce LVT by saying "the idea could become the blueprint for Scotland's future local taxation".<ref>{{Cite news
  | last = Maddox
  | first = David
  | title = Scotland's biggest city backs plan to replace council tax
  | work= The Scotsman
  | date = 26 June 2009
| url = http://thescotsman.scotsman.com/politics/Scotland39s-biggest-city-backs-plan.5404468.jp
  }}</ref> The Council agreed to<ref>{{cite web|url=http://www.glasgow.gov.uk/en/YourCouncil/Council_Committees/Committees/Minutes_Agendas/ |title=Council Minutes |year=2009|archive-url=https://web.archive.org/web/20100111074413/http://www.glasgow.gov.uk/en/YourCouncil/Council_Committees/Committees/Minutes_Agendas/ |archive-date=11 January 2010 }}</ref> a "long term move to a local property tax / land value tax hybrid tax". Its Local Taxation Working Group stated that simple [non-hybrid] land value taxation should itself "not be discounted as an option for local taxation reform: it potentially holds many benefits and addresses many existing concerns".<ref>{{cite journal
  | title = Glasgow goes for land tax
  | journal = Land&Liberty
  | volume = 116
  | issue = 1224
  | date = 26 July 2009
| url = http://LandandLiberty.net
  | issn = 0023-7574
  | access-date = 20 August 2009}}</ref>