Taxes and Fees as Forms of Land Use Regulation
AbstractIn 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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Bibliographic InfoArticle provided by Springer in its journal The Journal of Real Estate Finance and Economics.
Volume (Year): 31 (2005)
Issue (Month): 4 (December)
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Web page: http://www.springerlink.com/link.asp?id=102945
land development; land taxation; two-rate taxes; preferential assessment; development impact fees;
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