¿Qué es Tributación al Valor de la Tierra?

Origen: What is LVT?

 

El Tributo al Valor de la Tierra es un método para recaudar ingresos públicos mediante un cargo anual sobre el valor de renta de la tierra.

Aunque descrito como impuesto, no es en realidad un impuesto, en lo absoluto, sino un pago por beneficios recibidos. Reemplazaría, no se agregaría, a impuestos existentes.

Aplicado adecuadamente, el Tributo al Valor de la Tierra sostendría una amplia gama de iniciativas sociales y económicas, incluyendo vivienda, transporte y otras inversiones en infraestructura. Es una elemental medida fiscal que iría lejos para corregir males económicos y sociales fundamentales.

El valor de cada parcela de tierra en Gran Bretaña seria valuada regularmente y el impuesto al valor de la tierra seria recaudado como porcentaje de esos valores valuados.

“Tierra” significa solo el predio, sin contar cualquier mejora. El valor de edificios, cultivos, drenajes u otras obras que se hayan erigido o llevado a cabo en cada parcela de tierra seria ignorado, pero se asumiría que todas las propiedades vecinas estaban desarrolladas como tales al momento de la valuación; En igualdad de condiciones, un predio baldío en una hilera de casas se valuaría con al mismo valor que los predios adyacentes ocupados por casas.

La valuación estaría basada en evidencia del mercado, de acuerdo con el uso óptimo de la tierra dentro de las regulaciones de planificación. Si se modificaran las actuales restricciones de planificación sobre el uso, se volvería a valuar el predio.

The advantages…

  • A NATURAL SOURCE OF PUBLIC REVENUE. All land makes its full contribution to the Exchequer, allowing reductions in existing taxes on labour and enterprise.
  • A STRONGER ECONOMY. If we tax labour, buildings or machinery and plant, we discourage people from constructive and beneficial activities and penalise enterprise and efficiency. The reverse is the case with a tax on land values, which is payable regardless of whether or how well the land is actually used. It is a payment, based on current market value, for the exclusive occupation of a piece of land. In the longer term, this fundamentally new and different approach to revenue raising will stimulate new business and new employment, reducing the need for costly government welfare.
  • MARGINAL AREAS REVITALISED. Economic actitivities are handicapped by distance from the major centres of population. Conventional taxes such as VAT and those on transport fuels cause particular damage to the remoter areas of the country. Land Value Tax, by definition, bears lightly or not at all where land has little or no value, thereby stimulating economic activity away from the centre – it creates what are in effect tax havens exactly where they are most needed.
  • A MORE EFFICIENT LAND MARKET. The necessity to pay the tax obliges landowners to develop vacant and under-used land properly or to make way for others who will.
  • LESS URBAN SPRAWL. Land Value Taxation deters speculative land holding. Thus dilapidated inner-city areas are returned to good use, reducing the pressure for building on green-field sites.
  • LESS BUREAUCRACY. The complexities of Income Tax, Inheritance Tax, Capital Gains Tax and VAT are well known. By contrast, Land Value Tax is straightforward. Once the system has settled down, landholders will not be faced with complicated forms and demands for information. Revaluation will become relatively simple.
  • NO AVOIDANCE OR EVASION. Land cannot be hidden, removed to a tax haven or concealed in an electronic data system.
  • AN END TO BOOM-SLUMP CYCLES. Speculation in land value – frequently misrepresented and disguised as “property” or “asset” speculation – is the root cause of unsustainable booms which result periodically in damaging corrective slumps. Land Value Taxation, fully and properly applied, knocks the speculative element out of land pricing.
  • IMPOSSIBLE TO PASS ON IN HIGHER PRICES, LOWER WAGES OR HIGHER RENTS.Competition makes it impossible for a business producing goods on a valuable site to charge more per item than one producing similar goods on less valuable land – after all, producers and traders at different locations are paying different rents to landlords now, yet like goods generally sell for much the same price and employers pay their workers comparable wages. The tax cannot be passed on to a tenant who is already paying the full market rent.
  • AN ESTABLISHED AND PROVEN SYSTEM. Local government variants of Land Value Taxation, known as Site Value Rating, are accepted practice in, for example, Denmark and Australia.

Is it fair…

Land (unlike goods and services) has no cost of production. If an ample supply of land of equal desirability were available everywhere, there would be nothing to pay for its use. In reality land acquires a scarcity value owing to the competing needs of the community for living, working and leisure space. Thus land value owes nothing to individual effort and everything to the community at large. It belongs justly and uniquely to the community. Conversely, the reward for individual effort can belong only to the one who earns it, to spend, save or give away as he or she may see fit.

Because of differences in positional advantages, fertility or natural resources, some locations are more desirable than others. Demand for access to these features gives land its rental value. Land Value Taxation, being assessed on these values, is fair in its incidence.

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Acerca de salvolomas

Asociación vecinal, cuyo objeto es preservar la colonia habitacional unifamiliar, sus calles arboladas con aceras caminables, con trafico calmado, seguras para bici, parques, areas verdes, centros de barrio de uso mixto accesibles a pie y oficinas solo en áreas designadas.
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