Neutral Property Taxation
11 Pages Posted: 4 Feb 1997
Date Written: April 1996
Abstract
This paper characterizes a property tax system (linear taxes on pre-development land value, post-development structure value, and post-development site value) that is neutral with respect to the timing and density of land development and expropriates a prespecified proportion of value.
JEL Classification: H21, H71, R58
Suggested Citation: Suggested Citation
Arnott, Richard J., Neutral Property Taxation (April 1996). Available at SSRN: https://ssrn.com/abstract=27040 or http://dx.doi.org/10.2139/ssrn.27040
Do you have negative results from your research you’d like to share?
Recommended Papers
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.