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The post examines whether unimproved land value can be accurately assessed separately from buildings, a crucial aspect of Georgist land value taxation. Longer summary
This post explores the feasibility of accurately assessing unimproved land value separately from buildings, a key requirement for implementing Georgist land value taxation. It reviews various modern assessment methods, discusses their accuracy and limitations, and concludes that while not perfect, these methods are likely 'good enough' for practical implementation of land value tax policies. Shorter summary