This book, intended for the general reader curious about land and its taxation, bringstogether 12 leading scholars and practitioners to share their views on the theories andpractice of land value taxation.

We use results from the December 2016 CalSpeaks Survey to assess citizen understanding about how the property tax functions and the distributional impact of the tax. Key issues include (1) do California citizens today understand the provisions of Proposition 13 and the implications for how the...