מס שבח 1324809

מס שבח
The מס שבח has been an issue for governments since the late 19th century. Often controversial, it is thought to have originated in America, although evidence suggests it emerged in England in the 17th century with the rebuilding of London after the Great Fire. More recently, since the idea of betterment spread from America in the late 20th century, the tax has conflicted with England's usual taxation of occupier, not owner, of lands.

The effects of a מס שבח become significant upon closer examination. Basically, the betterment tax raises other questions about the level of governmental responsibility for shifts in real property's value. For example, should the government be held accountable for a change made to public land that results in a lowering of private property value? If the government can tax private property if it builds a road that increases revenue to a business, should it be held responsible for building a new road that takes business away