The property tax, land use and land use regulation
In: Studies in fiscal federalism and state-local finance
28 Ergebnisse
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In: Studies in fiscal federalism and state-local finance
In: Modern revivals in economics
In: Studies of Government Finance
In: The American journal of economics and sociology, Band 60, Heft 5, S. 97-118
ISSN: 1536-7150
In: Public administration review: PAR, Band 48, Heft 3, S. 743
ISSN: 0033-3352
In: The American journal of economics and sociology, Band 43, Heft 4, S. 497-501
ISSN: 1536-7150
Abstract. Urban economists tend to agree that land value taxation is both equitable and efficient. Then why won't American urban areas reform their property taxes into a land value tax? One explanation may be that the climate of opinion is that the taxation of wealth is wrong. This may be another of the legacies of the Great Depression. In the 20 years preceding, levels of property taxation increased very substantially; this was associated with rapid urbanization and big increases in public expenditures. Even with the collapse of property values urban governments extended expenditures and hence taxes on real property—as they did again with inflation in the 1970s. But in the 70s residents were predominantly owner‐occupants—a result of counter depression policy. Their hostility to taxing unrealized capital gains is the obstacle advocates of land value taxation have to overcome.
In: Review of policy research, Band 3, Heft 1, S. 102-107
ISSN: 1541-1338
In: Policy studies review: PSR, Band 3, S. 102-107
ISSN: 0278-4416
In: Proceedings of the Academy of Political Science, Band 35, Heft 1, S. 222
In: Policy studies review: PSR, Band 3, Heft 1, S. 102
ISSN: 0278-4416
In: National civic review: promoting civic engagement and effective local governance for more than 100 years, Band 56, Heft 2, S. 68-86
ISSN: 1542-7811
AbstractScramble for vast federal assistance calls for long‐range approach to solve fiscal imbalance.
In: National civic review: promoting civic engagement and effective local governance for more than 100 years, Band 51, Heft 4, S. 195-199
ISSN: 1542-7811
AbstractOne policy goal must be to finance services so as to develop metropolitan areas soundly.
In: National civic review: publ. by the National Municipal League, Band 51, S. 195-199
ISSN: 0027-9013