Reports

July 2026
From the Ground Up: An Analysis of Land Value Tax in Cincinnati, Ohio
A parcel-level model of a revenue-neutral land value tax shift in Cincinnati, showing tax cuts for most homeowners and renters while raising the cost of holding land idle.
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June 2026
Land, the Wealth We Can Actually Tax
An original parcel-level estimate of California's $8.14 trillion land value, making the case that a fractional-percent land value tax would raise the same revenue as the proposed Billionaire Wealth Tax, without the capital flight.
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June 2026
Taxing Land, Not Homes: A Revenue-Neutral Path to Unlock Spokane's Underused Land
A revenue-neutral building-exemption model for Spokane that reduces taxes on most homes and small multifamily properties while raising holding costs on vacant and underused land.
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February 2026
Maryland Residential Vacant Land Valuation: Is Baltimore an Outlier?
A statewide analysis showing Baltimore as the clear outlier in residential vacant land undervaluation.
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August 2025
Vacant Land in Baltimore: The High Cost of Undervaluation
An analysis of how systematic undervaluation of vacant parcels shifts tax burdens and reinforces speculative blight incentives.
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2024
Land Value Tax Shifts in Syracuse: Toward a Prosperous Future
A revenue-neutral split-rate tax model for Syracuse that shifts taxes toward land value and away from improvements.
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2024
Toward Smarter Taxation: An Analysis of Split-Rate Property Taxes in South Bend
A South Bend split-rate tax analysis focused on development incentives and distributional effects across communities.
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