State and Local Impacts of a Revenue-Neutral Shift from a Uniform Property to a Land Value Tax: Results of a Simulation Study
模拟了从全州统一财产税转向土地价值税的收入中性改革，发现新罕布什尔州整体经济影响积极且持久，但各县之间存在显著差异。
<i>This paper reports on the results of simulating a revenue-neutral shift from a statewide uniform property tax to a land value tax. The statewide economic impacts of such a tax reform are projected to be generally positive and also persistent in a state like New Hampshire. However, substantial variations in those impacts among the state’s counties could be expected to occur.</i>