Action for Land Taxation and Economic Reform

"To improve the understanding of and support for Land Value Taxation amongst members of the Liberal Democrats; to encourage all Liberal Democrats to promote and campaign for this policy as part of a more sustainable and just resource based economic system in which no one is enslaved by poverty; and to cooperate with other bodies, both inside and outside the Liberal Democrat Party, who share these objectives."

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  • By David Cooper

    Business rates in the UK are not fit for purpose, and MPs are calling for its reform, reports the Telegraph. Predictably, their remedy is to load all taxes onto profits and productivity; the Telegraph treasures a vision of a Britain that is a paradise for land speculators and hoarders who should have to pay nothing to maintain their huge land banks of unused land.

    Article / Mar 6, 2014
  • By David Cooper

    The floods have hit Datchet and neighbouring Eton. In the words of Deborah Orr (Guardian 15'th Feb) the effluent has hit the affluent. The prime minister, who used to talk about hard choices, has announced that money is no object. When the wealthy scream for suckle at the teat of central funding, money gushes with no questions asked.

    Article / Feb 18, 2014
  • Vince Cable visits ALTER stand at SLF conference, with members Toby Matthews and Daniel Henry. (Daniel Henry)

    On 7 - 9th March will be the Liberal Democrat Spring Conference and ALTER, as always will be present.

    Land Value Tax: The Business Advantage 1pm Saturday

    ALTER will be hosting the Saturday lunchtime fringe "Land Value Tax: The Business Advantage." It will explore how a Land Tax would be more beneficial to business than the currents rates regime.

    This will feature the business secretary the Rt Hon VInce Cable MP and veteran former MP Michael Meadowcroft, long time supporters of LVT.

    Article / Feb 16, 2014
  • In its Green Budget 2014, the Institute for Fiscal Studies (IFS) backs the replacement of Business Rates with a Land Value Tax on all commercial land.

    In chapter 11 of the Green Budget, authors Stuart Adam and Helen Miller criticise the current system of taxes on non-domestic property, i.e. Business Rates. The current system of Business Rates imposes a levy on the estimated market rental value of non-domestic property. Business Rates is paid by the occupying business, not the owner of the property. If rental values go up (for example, through increased footfall) the occupier suffers increased costs but the owner gets a free benefit. This creates a disincentive for the use and development of business property.

    Article / Feb 14, 2014
  • Veteral Land Value Tax campaigner Fred Harrison flings down the gauntlet to the Libdems in this thought provoking video, featuring contributions from former Liberal MP Michael Meadowcroft. It is a well produced and gives a straightforward and easy to understand presentation of the major pro-LVT arguments, complete with specific illustrations.

    Article / Feb 12, 2014
  • By David Cooper

    The Somerset Levels are flooded, and the Environment Agency is taking flak. But a quick look at way that tax is collected for drainage shows that trouble was inevitable.

    In England and Wales, Internal Drainage Boards (IDB) are responsible for providing flood protection. Flood protection is rather like insurance, in the sense that money has to be invested upfront, to decrease the risk of loss of property in the future. Unlike insurance however, flood protection cannot be implemented for each property individually. It therefore has to be implemented publicly, and financed through taxation. According to Wikipedia, all properties within a drainage district are deemed to derive benefit from the activities of an IDB. Every property is therefore subject to a drainage rate (i.e. a tax) paid annually to the IDB. So far so good.

    Article / Feb 9, 2014
  • By David Cooper

    ALTER needs to extend its thinking to taxation issues beyond LVT. Taxation is an extensive subject, and we may not have the capacity to develop a comprehensive position by ourselves. Therefore it is worth looking at examples where such work has been done.

    An example of a systematic approach to taxation is the Mirlees review. This contains a systematic review of the tax system, outlines fundamental principles, and does support limited application of LVT. It might be a better use of time to define the position of ALTER with reference to Mirlees. With this in mind Mirlees was briefly discussed by about 20 ALTER members at our London mini-conference of 16 November 2013, held at the Three Stags pub in Lambeth.

    Article / Dec 22, 2013
  • By Tony Vickers

    By now over 13 million people worldwide have seen the Paxman 'interview' of Russell Brand on Newsnight, which followed his guest editor-ship of New Statesman.

    Friends in America and Australia saw before me! When Alanna Hartzok (the UN rep of the Georgist Movement) said I must watch it, I did. Yesterday the Coalition for Economic Justice (CEJ) resolved to try and contact Brand to point out that our Movement contains what he calls "people with alternative ideas" that can help change the economic paradigm.

    Article / Nov 2, 2013
  • Document / Oct 16, 2013
  • By Tony Vickers in Henry George Foundation

    In 1999, when Chief Executive of the Henry George Foundation, I wrote a fairly lengthy 'Q&A' on LVT, as a spin-off from a research project that I had been funded to do: looking at how LVT might be introduced in the UK. This project had involved surveys of 'stakeholders' in property taxation, in which many questions had been raised. Questions Around The Smart Tax was designed to put together all the answers which I had been giving to these stakeholders (and others) and engender discussion. It also included the results of the surveys.

    Article / Oct 16, 2013


President

Dr Vince Cable MP

Vice-Presidents

Nick Clegg MP
Lord Fearn
Edward Davey MP
Adrian Sanders MP