Your handy cut-out and keep guide: Poll tax, land value tax, income tax

Here's a summary of my longer article at KAALVTN:

I just don't get it.

How can LVT-opponents simultaneously claim that both poll tax and income tax are preferable to LVT? That's like you saying that 20 degrees is an uncomfortable temperature and that you'd prefer a mixture of 10 degrees and 30 degrees.

AFAICS, LVT has all the advantages of Income Tax (with none of the disadvantages); all the advantages of a Poll Tax (with none of the disadvantages); and beats both hands down in other respects. LVT is the Goldilocks tax which sits comfortably in the middle.

If you want, you can make LVT a bit more like a Poll Tax* or you can make LVT more like Income Tax**. Or indeed you could do both at the same time, although I'm not really sure what the point of that would be, unless you really want the base the entire tax system on the narrow interests of a tiny minority of Poor Widows In Mansions.

* Under Domestic Rates, the tax payable for the most expensive homes was a hundred times as much as for the cheapest; with Council Tax the ratio is only four-to-one, in other words Council Tax has a large Poll Tax element and a small ad valorem element.

** By having discounts or exemptions for lower earners in high value housing, capping a household's LVT bill at a certain percentage of total income and/or by having a deferment/roll-up option for pensioners.