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Taxes and Fees as Forms of Land Use Regulation

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  • John Anderson

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

Suggested Citation

  • 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.
    • Handle: RePEc:kap:jrefec:v:31:y:2005:i:4:p:413-427
    DOI: 10.1007/s11146-005-3291-3
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    References listed on IDEAS

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    1. 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.
    2. Mills, David E., 1981. "Urban residential development timing," Regional Science and Urban Economics, Elsevier, vol. 11(2), pages 239-254, May.
    3. Andrew R. Watkins, 1999. "Impacts of Land Development Charges," Land Economics, University of Wisconsin Press, vol. 75(3), pages 415-424.
    4. 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 859-868, August.
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    8. Tavernier, Edmund M. & Li, Farong, 1995. "Effectiveness of Use-value Assessment in Preserving Farmland: A Search-theoretic Approach," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 27(2), pages 626-635, December.
    9. Mills, David E., 2001. "Land value taxation," Regional Science and Urban Economics, Elsevier, vol. 31(6), pages 765-770, November.
    10. 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.
    11. 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 181-190, March.
    12. 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.
    13. 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(2), pages 1-10, December.
    14. Helen F. Ladd, 1998. "local government tax and land use policies in the united states," Books, Edward Elgar Publishing, number 1332.
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    Cited by:

    1. 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.
    2. Lyytikäinen, Teemu, 2007. "The Effect of Three-rate Property Taxation on Housing Construction," Discussion Papers 419, VATT Institute for Economic Research.
    3. Carlos Pestana Barros & Zhongfei Chen & Luis A. Gil-Alana, 2012. "Housing sales in urban Beijing," Applied Economics, Taylor & Francis Journals, vol. 44(34), pages 4495-4504, December.
    4. Shijin Zhang & Weiwei Zhang & Jie Xu & Yichi Zhang, 2023. "Does the Differentiation of China’s Land Policy Promote Regional Economic Development?," Sustainability, MDPI, vol. 15(11), pages 1-20, May.
    5. J. Peter Clinch & Eoin O'Neill, 2010. "Assessing the Relative Merits of Development Charges and Transferable Development Rights in an Uncertain World," Urban Studies, Urban Studies Journal Limited, vol. 47(4), pages 891-911, April.
    6. Adam T. Jones, 2015. "Impact Fees and Employment Growth," Economic Development Quarterly, , vol. 29(4), pages 341-346, November.
    7. J. Peter Clinch & Eoin O'Neill, 2010. "Designing Development Planning Charges: Settlement Patterns, Cost Recovery and Public Facilities," Urban Studies, Urban Studies Journal Limited, vol. 47(10), pages 2149-2171, September.
    8. Taranu, Victoria & Verbeeck, Griet, 2022. "Property tax as a policy against urban sprawl," Land Use Policy, Elsevier, vol. 122(C).

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