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Site Value Taxation in a Declining City

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  • Paul S. Kochanowski

Abstract

. The relationship is analyzed between the economic decline of a central city and the likelihood that a site value tax will be politically acceptable. Public choice and land use models are combined to generate a scenario of land use changes and changes in improvements to land ratios which determine whether a specific property owner will gain or lose from a revenue‐neutral site value tax. A case study is presented which substantiates many of the effects suggested by the model. In general, private and public sector responses to a city's decline result in an atmosphere that is relatively hostile to site value taxation.

Suggested Citation

  • Paul S. Kochanowski, 1991. "Site Value Taxation in a Declining City," American Journal of Economics and Sociology, Wiley Blackwell, vol. 50(1), pages 45-58, January.
    • Handle: RePEc:bla:ajecsc:v:50:y:1991:i:1:p:45-58
    DOI: 10.1111/j.1536-7150.1991.tb02485.x
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    References listed on IDEAS

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    1. McGuire, Therese J., 1985. "Are local property taxes important in the intrametropolitan location decisions of firms? An empirical analysis of the Minneapolis-St. Paul metropolitan area," Journal of Urban Economics, Elsevier, vol. 18(2), pages 226-234, September.
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