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The Ultimate Tax Reform: Public Revenue from Land Rent
Fred E. Foldvary

Short Version.

Explains why land value taxation is, as Milton Friedman once put it, the "least bad" tax. An ideal tax system respects a person's right to privacy, does not discourage work or savings, and does not induce dishonesty. While income, sales, and value-added taxes fall woefully short of this ideal, land value taxation meets each requirement.

Author Fred E. Foldvary
Free Pamphlet 4 pp. 2006
Publisher Civil Society Institute

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