ALTER (Action for Land Tax and Economic Reform) campaigns to increase the understanding of Land Value Tax among Liberal Democrat Party members, promoting it as party policy.

Land Value Tax (LVT) combats inequality while promoting enterprise. Since wealth is more concentrated than income, it allows
more progressive taxation than income taxes. It encourages business and enterprise by taxing unproductive property speculation thus allowing lower taxes on productive work. It penalizes land hoarding by property speculators thus promoting efficient use of the environment.

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