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Summary of important provisions.

Read Legislative Analyst's analysis of the initiative

The Ultimate Tax Reform: Public Revenue from Rent
by Fred E. Foldvary, Ph.D
Professor of Economics
Santa Clara University

The Land Value Taxation Campaign is a single-issue organisation based in the UK. It proposes that the rental value of land should be collected and used as the principal source of public revenue, as a replacement for present taxes on wages, profits, goods and services.

The Center for the Study of Economics studies the impact on communities of taxing land at a higher rate while simultaneously reducing, or even eliminating, taxes on improvements. Case studies of the benefits of this policy where it has been implemented are also provided.

Prosper Australia seeks to replace all existing taxes in Australia with a charge on the value of land and natural resources. Read its submission to Australia's Future Tax System Review.