Property tax as a policy against urban sprawl

V Taranu, G Verbeeck - Land Use Policy, 2022 - Elsevier
In theory, different property tax regimes can be used as levers to influence building
development. In practice, however, property taxation might not be an effective policy tool for …

Taxes and fees as forms of land use regulation

JE Anderson - The Journal of Real Estate Finance and Economics, 2005 - Springer
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 …

Land Taxes: From Theory to Practice

NB Allen, J Anderson, D Murphy… - National Tax …, 2024 - journals.uchicago.edu
The interest in land taxes has increased as concerns around revitalization, increased
density, and housing affordability have become widespread. This paper provides multiple …

The Spillover Effects of Land Value Taxation: How Can It Affect Your Neighbors' Job Growth?

Z Yang - The Journal of Real Estate Finance and Economics, 2024 - Springer
This paper is the first to empirically investigate the spillover effects of land value taxation.
Using rich panel data for municipalities in Pennsylvania over the period 1980–2010, this …

The taxing implementation of densification: The missed opportunity of the German land value tax

C Roboger - … und Raumordnung/Spatial Research and Planning, 2023 - econstor.eu
Densification and more efficient use of land are important planning challenges across
Europe intended to aid the pursuit of sustainability goals. Property taxation influences land …

Differential effects of land value taxation

Z Yang - Journal of Housing Economics, 2018 - Elsevier
This paper makes the first attempt to empirically examine the effect of site value taxation on
the value of land and explore the differential effects across various types of land use. Using …

Analysis of the effects of large lot zoning

H Isakson - Journal of Real Estate Research, 2004 - Taylor & Francis
This study extends a test for the presence of binding zoning, originally developed to be
applied across many adjacent jurisdictions, so that it can be applied within a single …

Taxation on land value and development when there are negative externalities from development

JB Jou, T Lee - The Journal of Real Estate Finance and Economics, 2008 - Springer
This article employs a real options framework to investigate the design of taxation on both
land value and development in a competitive real estate market. We assume that developed …

Property taxation and density of land development: a simple model with numerical simulations

RW England, M Ravichandran - Eastern Economic Journal, 2010 - Springer
This paper presents a microeconomic model of the choice of density for a newly developed
parcel of land within a metropolitan region. Analysis reveals that this decision depends upon …

Connecticut's Land Value Taxation Public Act: Who Would Bear the Burden?

JP Cohen, MJ Fedele - Journal of Real Estate Research, 2017 - Taylor & Francis
Land value taxation or split-rate taxation (SRT) in Connecticut is close to reality with Public
Act 15–184. We simulate short-run tax burdens for property owners in two Connecticut cities …