The Impact of the Property Tax on the Urban Environment
Author : Drake Bozarth
Publisher :
Page : 82 pages
File Size : 14,79 MB
Release : 1976
Category : Real property and taxation
ISBN :
Author : Drake Bozarth
Publisher :
Page : 82 pages
File Size : 14,79 MB
Release : 1976
Category : Real property and taxation
ISBN :
Author : Dick Netzer
Publisher :
Page : 70 pages
File Size : 37,98 MB
Release : 1968
Category : Cities and towns
ISBN :
Author : Dick Netzer
Publisher :
Page : 72 pages
File Size : 18,49 MB
Release : 1968
Category : Cities and towns
ISBN :
Author : L. A. Dougharty
Publisher :
Page : 66 pages
File Size : 29,81 MB
Release : 1973
Category : Property tax
ISBN :
This paper presents an examination of the impact of the property tax on several dimensions of urban structure. Those dimensions considered are blight, capital density, and leapfrogging. For each dimension previous research is reviewed, and theoretical models of the relationship between the tax and the impact are constructed. Both the level of the property tax and assessment practices were examined in the models dealing with urban blight. It was found that assessment practices that used depreciated value rather than market value as the basis for assessment would encourage urban blight. Similarly, the level of the tax could also be detrimental to the level of housing services that are offered. A model of individual entrepreneurial behavior was used in examining the impact of the property tax on capital density. It is shown that the level of the property tax has no bearing on capital density, but the composition of the tax (tax on land versus capital) can have important effects. The various causes of leapfrogging are discussed. It appears that any impact of the property tax is overshadowed by other forces at work in the urban environment. In fact, some of the research reviewed implies that the property tax may actually inhibit leapfrogging.
Author : Dick Netzer
Publisher :
Page : 68 pages
File Size : 49,47 MB
Release : 1968
Category : Cities and towns
ISBN :
Author : Dick Netzer
Publisher :
Page : pages
File Size : 40,30 MB
Release : 1973
Category :
ISBN :
Author : Arthur D. Little, Inc
Publisher :
Page : 356 pages
File Size : 14,46 MB
Release : 1973
Category : Housing
ISBN :
Author : William Joseph Beeman
Publisher : Washington : Urban Land Institute
Page : 94 pages
File Size : 19,70 MB
Release : 1969
Category : Business & Economics
ISBN :
Author : University of Texas at Arlington. Institute of Urban Studies
Publisher :
Page : 66 pages
File Size : 14,65 MB
Release : 1970
Category : Real property tax
ISBN :
Author : Joan Youngman
Publisher :
Page : 260 pages
File Size : 26,19 MB
Release : 2016
Category : Local finance
ISBN : 9781558443426
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.