1. For example, a general system based on income tax will not allow to capture any gains in value of sites owned by non-resident investors. LVT will bring their gains from land holdings and property holdings in Ireland into the tax base. Another source of long term gains under the LVT system is the changes in the efficiency of pricing for agricultural land in Ireland. However, many of these effects are not readily measurable in the current environment and are subject to specific ways of implementing an LVT system;There is a host of other indirect benefits of the LVT system over other forms of revenue raising for financing public investment
2. Figure 4.5 Tax revenue from property taxes
3. The Tax Increment Financing (TIF) Program
4. Phase 1: Planning the Planning