Henry George single tax and unearned increment tax

some info from Denis Pilon The Drive to PR in BC 1916-1923, p. 67-8

Henry George portrayed a single tax (a tax on raw land value) as way to impose taxation on landlords and on on those who benefit from speculation in land.

Alberta did have it for short time (I think it was UFA government that brought it in.)

Edmonton and other cities adopted it because it encouraged people to invest in improvements on their land. Their tax burden did not increase. But meanwhile it denied the city needed revenue from those who were most able to pay for it (at least when land prices are going up)

But it did not work out that way.

Cities were in poor shape to collect needed money.

when the 1912 crash came, land owners were jammed with steady tax burden but land becoming worth less (or worthless) and even less ability to pay taxes.

Taxes could not come down much so many simply gave up their land and the city itself became its own largest landowner.

That Alberta has different levels of land tax (based on type of usage ) is perhaps over -compensation for the previous experiment with the Georgist single tax.

see G.J. Levine, "The Single Tax Movement in Toronto and Montreal" American Journal of Economics and Sociology, Oct. 1993

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