---
entity_slug: land_tax
evaluator: null
evaluated_at: '2026-02-23T05:40:22.873827'
overall_score: 4.2
scores:
- name: definition_precision
  value: 4.0
  max_value: 5.0
  rationale: The definition clearly distinguishes land tax from other forms of taxation
    by specifying it's levied on rent or value of land, and notes the key distinction
    between fixed and variable assessment methods. It's precise and non-circular,
    though could be slightly more specific about what constitutes "land" in this context.
- name: source_grounding
  value: 5.0
  max_value: 5.0
  rationale: This entity is directly grounded in Smith's detailed analysis in Book
    V, Chapter 2, where he extensively discusses land taxation methods, comparing
    English fixed valuation systems with variable approaches. The definition accurately
    reflects Smith's actual treatment of this topic.
- name: domain_placement
  value: 5.0
  max_value: 5.0
  rationale: '"General Theory" is the appropriate domain placement as land taxation
    is part of Smith''s broader theoretical framework on public finance and taxation
    principles. This fits naturally within his systematic analysis of different tax
    types and their economic effects.'
- name: vsm_relevance
  value: 3.0
  max_value: 5.0
  rationale: Land tax has moderate VSM relevance, primarily mapping to S3 (internal
    regulation) as a mechanism for resource allocation and government revenue generation.
    However, it's more of a policy instrument than a core systemic function, making
    the VSM mapping somewhat indirect.
- name: explanatory_value
  value: 4.0
  max_value: 5.0
  rationale: This entity provides good explanatory value by illuminating Smith's analysis
    of how different tax assessment methods affect both government revenue stability
    and landowner incentives. It reveals important structural relationships between
    taxation policy and economic behavior, though it's more descriptive of policy
    mechanisms than fundamental economic principles.
---

# Evaluation: Land Tax

## definition_precision — 4.0 / 5.0

The definition clearly distinguishes land tax from other forms of taxation by specifying it's levied on rent or value of land, and notes the key distinction between fixed and variable assessment methods. It's precise and non-circular, though could be slightly more specific about what constitutes "land" in this context.

## source_grounding — 5.0 / 5.0

This entity is directly grounded in Smith's detailed analysis in Book V, Chapter 2, where he extensively discusses land taxation methods, comparing English fixed valuation systems with variable approaches. The definition accurately reflects Smith's actual treatment of this topic.

## domain_placement — 5.0 / 5.0

"General Theory" is the appropriate domain placement as land taxation is part of Smith's broader theoretical framework on public finance and taxation principles. This fits naturally within his systematic analysis of different tax types and their economic effects.

## vsm_relevance — 3.0 / 5.0

Land tax has moderate VSM relevance, primarily mapping to S3 (internal regulation) as a mechanism for resource allocation and government revenue generation. However, it's more of a policy instrument than a core systemic function, making the VSM mapping somewhat indirect.

## explanatory_value — 4.0 / 5.0

This entity provides good explanatory value by illuminating Smith's analysis of how different tax assessment methods affect both government revenue stability and landowner incentives. It reveals important structural relationships between taxation policy and economic behavior, though it's more descriptive of policy mechanisms than fundamental economic principles.
