Urban Law Annual
This Article summarizes a much lengthier, two-volume report on the land gains tax in an effort to provide a greater understanding of certain issues involved with the law, especially for legislators who believe their states might benefit from such a measure.
R. Lisle Baker and Stephen O. Andersen,
Taxing Speculative Land Gains: The Vermont Experience,
22 Urb. L. Ann. 03
Available at: http://openscholarship.wustl.edu/law_urbanlaw/vol22/iss1/1