Abstract for: The shift to land value taxation: A tale of a different future
In the midst of the current crisis, initially sparked by a housing bubble in the US, tax reform proposals become ever more relevant. The present paper elaborates one such proposal by means of qualitative SD. It makes the case the benefits of shifting tax from property to land value. It presents the current and an alternative land value tax system structure, it compares them and draws practical repercussions for energy consumption of the modern building stock which is a driver of final primary energy