Use-Value Property Tax Assessment: Effects on Land Development
AbstractIn this paper I provide a theoretical analysis of the effects of use-value property assessment on land development decisions and subsequent land use. First, use-valuation assessment is incorporated in an optimal timing model. Then the effects of that assessment method on the timing of development are investigated through comparative static analysis. Implications of the irreversible nature of development are considered. The paper concludes with policy considerations.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by University of Wisconsin Press in its journal Land Economics.
Volume (Year): 69 (1993)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://le.uwpress.org/
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- John Deskins & William Fox, 2008. "Measuring Behavioral Responses to the Property Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0816, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Tracy Stobbe & Geerte Cotteleer & G. Cornelis van Kooten, 2008. "Hobby Farms and Protection of Farmland in British Columbia," Working Papers 2008-01, University of Victoria, Department of Economics, Resource Economics and Policy Analysis Research Group.
- Johnston, Robert J., 2003. "Farmland Preservation and Differential Taxation: Evaluating Optimal Policy Under Conditions of Uncertainty," Agricultural and Resource Economics Review, Northeastern Agricultural and Resource Economics Association, vol. 32(2), October.
- John Anderson, 2005. "Taxes and Fees as Forms of Land Use Regulation," The Journal of Real Estate Finance and Economics, Springer, vol. 31(4), pages 413-427, December.
- Jyh-Bang Jou & Tan Lee, 2008. "Neutral Property Taxation Under Uncertainty," The Journal of Real Estate Finance and Economics, Springer, vol. 37(3), pages 211-231, October.
- Richard M. Bird & Enid Slack, 2006. "The Role of the Property Tax in Financing Rural Local Governments in Developing Countries," International Tax Program Papers 0608, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Colyer, Dale, 1998. "Farmland Preservation Programs," Conference Papers 19102, West Virginia University, Department of Agricultural Resource Economics.
- Simpson, R. David, 2002. "Tax Rules, Land Development, and Open Space," Discussion Papers dp-02-61, Resources For the Future.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ().
If references are entirely missing, you can add them using this form.