This revised edition of Robert V. Andelson's Land Value Taxation Around the World is the first title in the new series 'Studies in Ecomic Reform and Social Justice', sponsored by The American Journal of Ecomics and Sociology. Andelson has provided an interdisciplinary, international collection of essays, which has been in the making for twenty years. This is t a book on the history of ecomic thought but rather a book about the theory and practice of land reform and an historical summary of efforts to apply land value taxation in different countries around the world. The collection is built around the premise that to tax an activity is to discourage it, and that when people improve land that is under their control, governments should t tax those improvements. Only when land appreciates through effort on the part of those who manage the land should the government impose a tax. Since land is inelastic in supply, such a tax will have minimal distortionary effects on the ecomy. These insights are t well understood around the world but they do sometimes guide tax policy and often when they do, they produce salutory effects on ecomic development. Contributors to this collection argue that patterns of ecomic behavior are similar regardless of race, religion, or geographical location.
Robert V. Andelson is a Professor Emeritus of Philosophy at Auburn University and is a lifelong philosopher and student of the basic principles of social justice and economic reform, ultimately derived from the ideas of the great American reformer, Henry George. He has served as President of the International Union for Land-Value Taxation and Free Trade.