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.
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Bibliographic InfoArticle provided by University of Wisconsin Press in its journal Land Economics.
Volume (Year): 69 (1993)
Issue (Month): 3 ()
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Web page: http://le.uwpress.org/
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