Taxes and fees as forms of land use regulation

Journal of Real Estate Finance and Economics

Volumn 31, Issue 4, 2005, Pages 413-427

  Anderson, John E ^a  

^a UNIVERSITY OF NEBRASKA LINCOLN   (United States)

Author keywords

Development impact fees; Land development; Land taxation; Preferential assessment; Two rate taxes

Indexed keywords

EID: 25444496951     PISSN: 08955638     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11146-005-3291-3     Document Type: Review

References (30)

1. Anderson, J. E. (1986). "Property Taxes and the Timing of Urban Land Development," Regional Science and Urban Economics 16(4), 483-492.
2. Anderson, J. E. (1993a). "Land Development, Externalities, and Pigouvian Taxes," Journal of Urban Economics 33(1), 1-9.
3. Anderson, J. E. (1993b). "Use-Value Property Tax Assessment: Effects on Land Development," Land Economics, 69(3), 263-269.
4. Anderson, J. E. (1999). "Two-Rate Property Tax Effects on Land Development," Journal of Real Estate Finance and Economics 18(2), 181-190.
5. Anderson, J. E., and M. F. Griffing (2000). "Use-Value Assessment Tax Expenditures in Urban Areas," Journal of Urban Economics, 48(3), 443-452.
6. Arnott, R. J., and F. D. Lewis (1979). "The Transition of Land to Urban Use," Journal of Political Economy 87(1), 161-170.
7. Bentick, B. J. (1979). "The Impact of Taxation and Valuation Practices on the Timing and Efficiency of Land Use," Journal of Political Economy 87(4), 859-868.
8. Brueckner, J. K. (1986). "A Modern Analysis of the Effects of Site Value Taxation," National Tax Journal 39(1), 49-58.
9. Brueckner, J. K. (1997). "Infrastructure Financing and Urban Development: The Economics of Impact Fees," Journal of Public Economics 66(3), 383-407.
10. Henderson, J. V. (1994). "Community Choice of Revenue Instruments," Regional Science and Urban Economics 24(2), 159-183.
11. Henderson, J. V. (1995). "Will Homeowners Impose Property Taxes?" Regional Science and Urban Economics 25(2), 153-181.
12. Hoyt, W. H. (1991). "Competitive Jurisdictions, Congestion, and the Henry George Theorem," Regional Science and Urban Economics 21(3), 351-370.
13. Huffman, F. E. Jr., A. C. Nelson, M. T. Smith, and M. A. Stegman. (1988). "Who Bears the Burden of Development Impact Fees?" Journal of the American Planning Association 54(1), 49-55.
14. Levine, J. C. (1994). "Equityin Infrastructure Finance: When are Impact Fees Justified?" Land Economics 70(2), 210-222.
15. McFarlane, A. (1999). "Taxes, Fees, and Urban Development," Journal of Urban Economics 46(3), 416-536.
16. Mills, D. E. (1981a). "Urban Residential Development Timing," Regional Science and Urban Economics 11(2), 239-254.
17. Mills, D. E. (1981b). "The Non-Neutrality of Land Value Taxation," National Tax Journal 34(1), 125-130.
18. Mills, D. E. (1983). "The Timing of Urban Residential Land Development," In J. V. Henderson (ed.), Research in Urban Economics, London: JAI Press, pp. 37-44.
19. Morris, A. C. (1998). "Property Tax Treatment of Farmland: Does Tax Relief Delay Land Development?," chapter 7. In Helen Ladd (ed.), Local Government Tax and Land Use Policies in the United States, Northampton, MA: Edward Elgar.
20. Nelson, A. C., and M. Moody (2003). Paying for Prosperity: Impact Fees and Job Growth, Washington, D.C.: Brookings Institution Center on Urban and Metropolitan Policy.
21. Oates, W. E., and R. M., Schwab (1992). "Urban Land Taxation for the Economic Rejuvenation of City Centers: The Pittsburgh Experience," Pennsylvania League of Cities Reporter, Second Quarter, pp. 28-30.
22. Rose, L. A. (1973). "The Development Value Tax," Urban Studies 10(1), 271-275.
23. Shoup, D. C. (1970). "The Optimal Timing of Urban Land Development," Regional Science Association Papers and Proceedings, pp. 33-44.
24. Singell, L. D., and J. H. Lillydahl (1990). "An Empirical Examination of the Effect of Impact Fees on the Housing Market," Land Economics 66(1), 82-92.
25. Skouras, A. (1978). "The Non-Neutrality of Land Taxation," Public Finance 33(1-2), 113-134.
26. Tavernier, E., and F. Li (1995). "Effectiveness of Use-Value Assessment in Preserving Farmland: A Search-Theoretic Approach," Journal of Agricultural and Applied Economics 27(2), 626-635.
27. Turnbull, G. K. (1988). "Property Taxes and the Transition of Land to Urban Use," Journal of Real Estate Finance and Economics 1(4), 393-403.
28. Watkins, A. R. (1999). "Impacts of Land Development Charges," Land Economics 75(3), 415-424.
29. Wunderlich, G. (1997). "Land Taxes in Agriculture: Preferential Rate and Assessment Effects," American Journal of Economics and Sociology 56(2), 215-228.
30. Yinger, J. (1998). "The Incidence of Development Fees and Special Assessments," National Tax Journal 51(1), 23-41.