拉尔斯·杜塞特近期回顾了五年前的乔治主义倡议，总结了土地价值税政策的进展 1。在美国，弗吉尼亚州和肯塔基州于2024年4月通过了土地价值税授权法 1。英国当选首相安迪·伯纳姆长期公开支持该政策 1，韩国总统李在明也支持土地价值税 1。德国巴登-符腾堡州在2025年1月实施了新的土地价值税，随后面临法律诉讼 1。
在土地价值税的实施可行性方面，韩国每年对所有土地进行单独估值，精确到地块，完成周期为五个月 1。韩国的土地价值占GDP比例超过500%，远高于美国的200% 1。杜塞特重新审视了对土地价值税的三个主要批评，包括土地的经济重要性、税收转嫁机制和评估方法 1。丹麦的一项2024年研究发现，在租金管制下土地价值税可能被转嫁给租户 1。土地经济学中心维护了一份公开的立法追踪器，包含交互式地图 1。
Lars Dusseault has revisited his earlier analysis of Georgism and land value taxation, assessing the policy initiative's progress over the past five years 1. The landscape for land value tax advocacy has shifted dramatically, with unprecedented legislative momentum emerging across multiple countries.
In the United States, Virginia and Kentucky both passed land value tax authorization laws in April 2024 1. Internationally, the movement has achieved notable political victories: Andy Burnham, the newly elected Prime Minister of the United Kingdom, has long publicly supported land value taxation 1, while South Korean President Lee Jae-myung, elected the previous year, also backs the policy 1. Germany's Baden-Württemberg state implemented a new land value tax in January 2025, though it subsequently faced legal challenges 1.
Dusseault has updated his assessment of three major critiques surrounding land value taxation, including concerns about land's significance, tax incidence mechanisms, and valuation methodologies 1. A 2024 Danish study found that under rent control, land value taxes may be shifted onto tenants 1, complicating assumptions about tax incidence. Meanwhile, South Korea demonstrates the feasibility of precise land valuation at scale, conducting annual individual assessments of all land parcels down to the plot level within five months 1. The disparity in land values between nations is substantial: South Korea's land value comprises over 500 percent of GDP, far exceeding the United States' 200 percent 1. The Center for Land Economics maintains a publicly accessible legislative tracker with interactive mapping to document these developments 1.
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