Things tagged land tax:
Delaware's Odd, Beautiful, Contentious, Private Utopia
Jesse Walker in Reason:
Arden’s origins go back to the Delaware Invasion of 1895 and ‘96, when the Single Tax movement tried to take over the state. The Single Taxers were followers of Henry George, a 19th century economist who argued that government should be financed solely by a tax on land values. No income tax, no sales tax, no tax on the improvements to a property—just one tax on land. The campaigners crisscrossed the state in armbands, knapsacks, and Union Army uniforms, delivering streetcorner speeches and singing Single Tax songs (“Get the landlords off your backs/With our little Single Tax/And there’s lots of fun ahead for Delaware!”). More than a few got tossed in jail for their efforts.
The invasion was a flop. A disaster, really. Not only did their gubernatorial candidate get only 2.4 percent of the vote, but within a year the movement’s foes would insert a provision into the state constitution that made a George-style tax impossible.
Unable to achieve their ideas at the ballot box, a group of Georgists decided to take another approach. In 1900 they acquired some farmland outside Wilmington, created what amounted to a community land trust, leased out plots to anyone who wanted to move in, levied rents based on the value of the unimproved land, and used the rent money to pay for public goods. In other words, they set up a private town and enacted the Single Tax program contractually. And with that double experiment in communalism and privatization, Arden was born.