Content Warning
"More urban Councils benefit less from a Property Tax on land but this is
compensated for by their greater expected revenue from Property Tax
on buildings. Given that Council Tax is currently one of only a few taxes
(semi-)autonomously controlled by Local Authorities, applying a locally
controlled tax to land will give a greater degree of democratic control and
accountability to those Local Authorities"
compensated for by their greater expected revenue from Property Tax
on buildings. Given that Council Tax is currently one of only a few taxes
(semi-)autonomously controlled by Local Authorities, applying a locally
controlled tax to land will give a greater degree of democratic control and
accountability to those Local Authorities"
https://commonweal.scot/wp-content/uploads/2024/04/Taxing-Land.pdf