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Reports written as part of a UK Research and Innovation (URI) Policy Fellowship on Welsh local government finance reform.

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First published:
17 March 2026
Last updated:

Documents

Summary: claims and contexts , file type: PDF, file size: 488 KB

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488 KB
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Report: claims and contexts , file type: PDF, file size: 1 MB

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1 MB
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Summary: valuation methodologies , file type: PDF, file size: 478 KB

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Report: valuation methodologies , file type: PDF, file size: 845 KB

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Details

The review was undertaken by Dr. Bryonny Goodwin-Hawkins. 

The first report examines the theoretical foundations of land value tax. It assesses the empirical evidence for commonly cited equity and efficiency claims. 

The second report focuses on valuation and informs the development of 5 lots under which further work was commissioned.