Taxes and fees as forms of land use regulation

被引:29
作者
Anderson, JE [1 ]
机构
[1] Univ Nebraska, Dept Econ, Lincoln, NE 68583 USA
关键词
land development; land taxation; two-rate taxes; preferential assessment; development impact fees;
D O I
10.1007/s11146-005-3291-3
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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.
引用
收藏
页码:413 / 427
页数:15
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