In the 1920's New York City had a housing boom like none other, thanks to a temporary property tax abatement on the improvement value of new construction. DALT is inspired by this, a property tax reform that approximates an LVT with less work: progressandpoverty.substack.com/p/dalt-depre...
DALT: Depreciation-Assisted Land Value Tax
One weird trick for turning Property Tax into Land Value Tax
progressandpoverty.substack.com