Taxation Law: Theoretical Issues in the Taxation of Land and Buildings
 

Land is very old (billions of years); buildings are comparatively recent (thousands of years). The aggregate supply of land is more or less fixed; the supply of buildings is comparatively elastic. Yet for revenue purposes, these tax bases are often fused. Some taxes are on flow variables (income, consumption); others are on stock variables (capital, property). Some property taxes are levied based on area; others are levied based on value.  Some countries tax land; others tax land plus improvements.

Historically, in ancient China, Mencius advocated tax on the production of the central square of farmland (in a tic-tac-toe 3x3 configuration). Amsterdam taxed by frontage (leading to famously narrow canal houses). England taxed by number of windows (leading to bricked-up façades). Sierra Leone was convulsed by the Hut Tax War (a colonial tax based on hut size) in the late 19th century.

Today, property tax systems exhibit variations in approaches and revenue yields. Mexico and Norway, for example, have relatively low property taxes, while the US, UK, and Canada have relatively higher yields (expressed as a percentage of GDP). Many property tax systems today are ad valorem and based on valuation principles. Moreover, real-world taxation of land and buildings often differs from theoretical and academic discussions. This presentation does not make any recommendations as to reforms but is intended to entertain and inform.
 

Date/Time: Thursday, September 11, 2025 |12:00 - 1:00 pm (SK) | Zoom 
Speaker: Graham Purse, Saskatchewan Municipal Board
Section Chair: Kyle McCreary, Saskatchewan Labour Board
Cost: Free for CBA Members

This program qualifies for 1.0 CPD hours under the Law Society of Saskatchewan Continuing Professional Development Policy.