Lars Doucet revisits his influential 2021 ACX book review on Georgism five years later, updating his thinking on land value tax implementation based on practical policy work and recent legislative wins in multiple states. Longer summary

Lars Doucet reflects on his influential ACX book review of Henry George's *Progress and Poverty* five years later, discussing what he's learned about land value tax (LVT) implementation, what he was right and wrong about, and the significant legislative momentum LVT has gained. He covers practical lessons from working full-time on LVT advocacy, updates on the three main objections to Georgism (whether land is economically significant, whether LVT gets passed to tenants, and whether land can be accurately assessed), and shares how South Korea provides a compelling proof-of-concept for national land valuation. The post also touches on his personal tragedy losing his son and how he came to lead the Center for Land Economics. Shorter summary

Lars Doucet examines whether landlords can pass Land Value Tax on to tenants, concluding that empirical evidence supports they cannot. Longer summary

This article, written by Lars Doucet, is the second part of a series examining the empirical basis for Georgism. It focuses on the question of whether landlords can pass Land Value Tax (LVT) on to tenants. The article presents both theoretical arguments and empirical evidence, primarily from a 2017 Danish study, to support the claim that LVT cannot be passed on to tenants. It also reviews and critiques opposing viewpoints, ultimately concluding that the evidence strongly supports the full capitalization of LVT into land prices, meaning landlords bear the cost of the tax. Shorter summary