Abstract/Summary

The University of Reading has been appointed by the Scottish Land Commission (SLC) to conduct research to assess, with reference to international experience, the potential of land value taxation to contribute to a more productive, accountable and diverse pattern of land ownership and use in Scotland and to identify a set of potential policy options that merit further consideration by the SLC. The current research is part of a broader agenda to reform the system of land ownership and the functioning of the land market in Scotland, and to reshape the role of the public sector in taking a more proactive stance in delivering development in the public interest. Adjustments in the mechanisms for land and property taxation will be an essential piece of the puzzle in delivering this vision.