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    • Land taxes in a Latin American context 

      Assunção, Juliano Junqueira; Moreira, Humberto Ataíde
      2004-02-01
      Since Henry George (1839-1897) economists have been arguing that a tax on unimproved land is an ideal tax on efficiency grounds. Output taxes, on the other hand, have distortionary effects on the economy. This paper shows ...