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State and Local Impacts of a Revenue-Neutral Shift from a Uniform Property to a Land Value Tax: Results of a Simulation Study

This paper reports on the results of simulating a revenue-neutral shift from a statewide uniform property tax to a land value tax. The statewide economic impacts of such a tax reform are projected to be generally positive and also persistent in a state like New Hampshire. However, substantial variations in those impacts among the state’s counties could be expected to occur. (JEL H71)