Summarizing studies of the impacts of land value tax (LVT) in the economic literature. Where possible, citations contain empirical investigations.

Pollakowski (1982) “examined property transactions in Pittsburgh from 1977 to 1981. They observed that from 1925 to 1978, Pittsburgh‟s land-to-improvement tax ratio was 2:1. In 1979 it was increased to 4:1 and then increased to 5:1 in 1980. Pollakowski’s dependent variable in his study was the probability of a parcel being transacted. He found a positive and discernable effect of the land tax rate. Of the 6812 properties transacted in 1979, Pollakowski estimated that 60 were attributable to the land tax increase. Thus, though the effect of the change in land tax rate was discernible and significant, its overall magnitude was quite minimal.”