Roboger, Cornelia - In: Raumforschung und Raumordnung / Spatial Research and … 81 (2023) 6, pp. 636-647
. In the international academic debate, the land value tax is considered an effective land policy instrument that can … empirical findings highlight the experts' positive assessment of the potential of the land value tax for efficient land use and … densification. On the other hand, they also show how the potential allocative effects of the land value tax were largely overlooked …