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Taxes and Fees as Forms of Land Use Regulation

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  • John Anderson

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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. Copyright Springer Science + Business Media, Inc. 2005

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File URL: http://hdl.handle.net/10.1007/s11146-005-3291-3
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Bibliographic Info

Article provided by Springer in its journal The Journal of Real Estate Finance and Economics.

Volume (Year): 31 (2005)
Issue (Month): 4 (December)
Pages: 413-427

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Handle: RePEc:kap:jrefec:v:31:y:2005:i:4:p:413-427

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Web page: http://www.springerlink.com/link.asp?id=102945

Related research

Keywords: land development; land taxation; two-rate taxes; preferential assessment; development impact fees;

References

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  1. Tavernier, Edmund M. & Li, Farong, 1995. "Effectiveness Of Use-Value Assessment In Preserving Farmland: A Search-Theoretic Approach," Journal of Agricultural and Applied Economics, Southern Agricultural Economics Association, vol. 27(02), December.
  2. Henderson, J. Vernon, 1994. "Community choice of revenue instruments," Regional Science and Urban Economics, Elsevier, vol. 24(2), pages 159-183, April.
  3. Jonathan C. Levine, 1994. "Equity in Infrastructure Finance: When Are Impact Fees Justified?," Land Economics, University of Wisconsin Press, vol. 70(2), pages 210-222.
  4. Anderson, John E., 1986. "Property taxes and the timing of urban land development," Regional Science and Urban Economics, Elsevier, vol. 16(4), pages 483-492, November.
  5. Bentick, Brian L, 1979. "The Impact of Taxation and Valuation Practices on the Timing and Efficiency of Land Use," Journal of Political Economy, University of Chicago Press, vol. 87(4), pages 859-68, August.
  6. Anderson, John E, 1999. "Two-Rate Property Tax Effects on Land Development," The Journal of Real Estate Finance and Economics, Springer, vol. 18(2), pages 181-90, March.
  7. Richard Arnott & Frank D. Lewis, 1977. "The Transition of Land to Urban Use," Working Papers 267, Queen's University, Department of Economics.
  8. Vernon Henderson, J., 1995. "Will homeowners impose property taxes?," Regional Science and Urban Economics, Elsevier, vol. 25(2), pages 153-181, April.
  9. Skouras, A, 1978. "The Non-Neutrality of Land Taxation," Public Finance = Finances publiques, , vol. 33(1-2), pages 113-34.
  10. John E. Anderson, 1993. "Use-Value Property Tax Assessment: Effects on Land Development," Land Economics, University of Wisconsin Press, vol. 69(3), pages 263-269.
  11. Anderson, John E. & Griffing, Marlon F., 2000. "Use-Value Assessment Tax Expenditures in Urban Areas," Journal of Urban Economics, Elsevier, vol. 48(3), pages 443-452, November.
  12. Yinger, John, 1998. "The Incidence of Development Fees and Special Assessments," National Tax Journal, National Tax Association, vol. 51(n. 1), pages 23-41, March.
  13. Larry D. Singell & Jane H. Lillydahl, 1990. "An Empirical Examination of the Effect of Impact Fees on the Housing Market," Land Economics, University of Wisconsin Press, vol. 66(1), pages 82-92.
  14. Brueckner, Jan K., 1997. "Infrastructure financing and urban development:: The economics of impact fees," Journal of Public Economics, Elsevier, vol. 66(3), pages 383-407, December.
  15. Mills, David E., 1981. "Urban residential development timing," Regional Science and Urban Economics, Elsevier, vol. 11(2), pages 239-254, May.
  16. Mills, David E., 2001. "Land value taxation," Regional Science and Urban Economics, Elsevier, vol. 31(6), pages 765-770, November.
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Cited by:
  1. Carlos Pestana Barros & Zhongfei Chen & Luis A. Gil-Alana, 2011. "Housing Sales in Urban Beijing," Faculty Working Papers 10/11, School of Economics and Business Administration, University of Navarra.
  2. Geoffrey Turnbull, 2005. "Introduction: The Dynamic Perspective in Urban Land Use Policy," The Journal of Real Estate Finance and Economics, Springer, vol. 31(4), pages 351-355, December.

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