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It's the provisioning of those structures that LVT dirctly inentivises.

I've provided you seveal refeences, please do read them. The Wikipedia article explains and diagrams the dynamic very clearly.

I've read a fair amount about land value taxes. I have no objection to them as a means to efficiently raise property tax revenue.

This thread is about the deductibility of mortgage interest for owner-occupied vs rented properties.

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