Try here (starting on page 39). Whether it answers your question - I have no idea. It was part of the research commissioned by the Inquiry to inform its work. The Inquiry's terms or reference were to review options for local government funding streams; LVT was one option among many.
[Links to PDF] https://www.webarchive.org.uk/wayback/en/archive/20070411120...
Economics by Paul Samuelson: https://archive.org/details/economics00paul/page/603
Do you have research that indicates the opposite is likely to be true? I'd be really interested in seeing what that is based upon.
>It certainly was not.
It's not unusual among for economists to do this subconsciously due to the incentive structure of the profession.