Taxes and fees as forms of land use regulation

JE Anderson - The Journal of Real Estate Finance and Economics, 2005 - Springer
The Journal of Real Estate Finance and Economics, 2005Springer
In this article I expand on Turnbull's presentation by highlighting two important aspects of
regulations and their effects on land use. First, I summarize what we know about the
dynamic effects of property taxation and discuss alternative tax regimes and their
implications for land use. Second, I analyze the role of development impact fees and
consider ways in which this new financing method may be rationalized.
Abstract
In this article I expand on Turnbull’s presentation by highlighting two important aspects of regulations and their effects on land use. First, I summarize what we know about the dynamic effects of property taxation and discuss alternative tax regimes and their implications for land use. Second, I analyze the role of development impact fees and consider ways in which this new financing method may be rationalized.
Springer
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