With tightening public finances, land value capture (LVC) can be an attractive fiscal tool to finance ever-increasing demands for transport infrastructure. This paper begins by discussing the principles of LVC and individual LVC instruments in the context of infrastructure provision, with a...

High Net Worth Individuals (HNWIs) pose challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behavior on the integrity of the tax system. This publication examines in...