Neutral Property Taxation

11 Pages Posted: 4 Feb 1997

See all articles by Richard J. Arnott

Richard J. Arnott

Boston College; National Bureau of Economic Research (NBER)

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

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

Richard J. Arnott (Contact Author)

Boston College ( email )

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