Pay tax on your price for your land

Adapted extract from an editorial by David F. Nolan in the American magazine California Liberty (March '95; from PO Box 1400, Burbank 91507, USA; e-mail: <j.miranda3@genie.geis.com>) monitored for the Institute by Roger Knights.

What kind of taxation is least harmful? My own preference is for a single tax on land, with land holders doing their own valuation. You'd state the price at which you'd be willing to sell your land, and pay taxes on that amount. Anyone (including the tax collector) who wanted to buy it at that price could do so. This is simple, fair, and minimises government snooping into our lives and business.

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