메뉴 건너뛰기




Volumn 85, Issue 4, 2009, Pages 576-586

Implications of a land value tax with error in assesed values

Author keywords

[No Author keywords available]

Indexed keywords

LAND EVALUATION; MODELING; TAX SYSTEM; VALUATION;

EID: 70350540709     PISSN: 00237639     EISSN: None     Source Type: Journal    
DOI: 10.3368/le.85.4.576     Document Type: Article
Times cited : (21)

References (29)
  • 1
    • 23944514676 scopus 로고    scopus 로고
    • Commentary
    • ed. Dick Netzer, Cambridge, MA: Lincoln Institute of Land Policy
    • Anas, Alex. 1998. "Commentary." In Land Value Taxation, ed. Dick Netzer, 49-59. Cambridge, MA: Lincoln Institute of Land Policy.
    • (1998) Land Value Taxation , pp. 49-59
    • Anas, A.1
  • 2
    • 70350562010 scopus 로고    scopus 로고
    • Preferential Assessment: Impacts and Alternatives
    • ed. Dick Netzer, Cambridge, MA: Lincoln Institute of Land Policy
    • Anderson, John E. 2003. "Preferential Assessment: Impacts and Alternatives." In The Property Tax, Land Use and Land Use Regulation, ed. Dick Netzer, 62-87. Cambridge, MA: Lincoln Institute of Land Policy.
    • (2003) The Property Tax, Land Use and Land Use Regulation , pp. 62-87
    • Anderson, J.E.1
  • 3
    • 1842792965 scopus 로고    scopus 로고
    • Appraisal Institute, 12th ed. Chicago: Appraisal Institute
    • Appraisal Institute. 2001. The Appraisal of Real Estate. 12th ed. Chicago: Appraisal Institute.
    • (2001) The Appraisal of Real Estate
  • 5
    • 33646884201 scopus 로고    scopus 로고
    • The Property Tax as a Tax on Value: Deadweight Loss
    • Arnott, Richard, and Petia Petrova. 2006. "The Property Tax as a Tax on Value: Deadweight Loss." International Tax and Public Finance 13 (2-3): 241-66.
    • (2006) International Tax and Public Finance , vol.13 , Issue.2-3 , pp. 241-266
    • Arnott, R.1    Petrova, P.2
  • 7
    • 0001301001 scopus 로고
    • The Impact of Taxation and Valuation Practices on the Timing and Efficiency of Land Use
    • Bentick, Brian L. 1979. "The Impact of Taxation and Valuation Practices on the Timing and Efficiency of Land Use." Journal of Political Economy 87 (4): 859-68.
    • (1979) Journal of Political Economy , vol.87 , Issue.4 , pp. 859-868
    • Bentick, B.L.1
  • 8
    • 0002690933 scopus 로고
    • A Modern Analysis of the Effects of Site Value Taxation
    • Brueckner, Jan K. 1986. "A Modern Analysis of the Effects of Site Value Taxation." National Tax Journal 39 (1): 49-58.
    • (1986) National Tax Journal , vol.39 , Issue.1 , pp. 49-58
    • Brueckner, J.K.1
  • 9
    • 4043135739 scopus 로고    scopus 로고
    • Property Taxation and Urban Sprawl
    • ed. Wallace Oates, Cambridge, MA: Lincoln Institute of Land Policy
    • Brueckner, Jan K. 2001. "Property Taxation and Urban Sprawl." In Property Taxation and Local Government Finance, ed. Wallace Oates, 153-72. Cambridge, MA: Lincoln Institute of Land Policy.
    • (2001) Property Taxation and Local Government Finance , pp. 153-172
    • Brueckner, J.K.1
  • 10
    • 0000841044 scopus 로고
    • The Intensity and Timing of Investment: The Case of Land
    • Capozza, Dennis, and Yuming Li. 1994. "The Intensity and Timing of Investment: The Case of Land." American Economic Review 84 (4): 889-904.
    • (1994) American Economic Review , vol.84 , Issue.4 , pp. 889-904
    • Capozza, D.1    Li, Y.2
  • 11
    • 16244384213 scopus 로고    scopus 로고
    • Assessed Valuation and Property Taxation of Multi-family Housing: An Empirical Analysis of Vertical and Horizontal Equity and Assessment Methods
    • Cornia, Gary C., and Barrett A. Slade. 2005. "Assessed Valuation and Property Taxation of Multi-family Housing: An Empirical Analysis of Vertical and Horizontal Equity and Assessment Methods." Journal of Real Estate Research 27 (1): 17-46.
    • (2005) Journal of Real Estate Research , vol.27 , Issue.1 , pp. 17-46
    • Cornia, G.C.1    Slade, B.A.2
  • 12
    • 33745174509 scopus 로고    scopus 로고
    • Horizontal Inequity in the Property Taxation of Apartment, Industrial, Office and Retail Properties
    • Cornia, Gary C. 2006. "Horizontal Inequity in the Property Taxation of Apartment, Industrial, Office and Retail Properties." National Tax Journal 59 (1): 33-55.
    • (2006) National Tax Journal , vol.59 , Issue.1 , pp. 33-55
    • Cornia, G.C.1
  • 13
    • 0037312210 scopus 로고    scopus 로고
    • State and Local Impacts of a Revenue-Neutral Shift from a Uniform Property to a Land Value Tax: Results of a Simulation Study
    • England, Richard W. 2003. "State and Local Impacts of a Revenue-Neutral Shift from a Uniform Property to a Land Value Tax: Results of a Simulation Study." Land Economics 79 (1): 38-43.
    • (2003) Land Economics , vol.79 , Issue.1 , pp. 38-43
    • England, R.W.1
  • 15
    • 23944484447 scopus 로고    scopus 로고
    • Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit
    • England, Richard W., and Min Qiang Zhao. 2005. "Assessing the Distributive Impact of a Revenue-Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit." National Tax Journal 58 (2): 247-60.
    • (2005) National Tax Journal , vol.58 , Issue.2 , pp. 247-260
    • England, R.W.1    Qiang Zhao, M.2
  • 16
    • 0004065153 scopus 로고
    • New York: Robert Schalkenbach Foundation. Originally published
    • George, Henry. 2001. Progress and Poverty. New York: Robert Schalkenbach Foundation. Originally published 1879.
    • (1879) Progress and Poverty
    • George, H.1
  • 17
    • 33646403571 scopus 로고    scopus 로고
    • Land Taxation in New York City: A General Equilibrium Analysis
    • ed. Amy Schwartz, London: Edward Elgar
    • Haughwout, Andrew F. 2004. "Land Taxation in New York City: A General Equilibrium Analysis." In City Taxes, City Spending: Essays in Honor of Dick Netzer, ed. Amy Schwartz, 73-94. London: Edward Elgar.
    • (2004) City Taxes, City Spending: Essays in Honor of Dick Netzer , pp. 73-94
    • Haughwout, A.F.1
  • 18
    • 70350530599 scopus 로고
    • Can Land Be Assessed for Purposes of Site Value Taxation?
    • ed. Daniel Holland, Madison, WI: University of Wisconsin Press
    • Hicks, Ursula K. 1970. "Can Land Be Assessed for Purposes of Site Value Taxation?" In The Assessment of Land Value, ed. Daniel Holland, 9-24. Madison, WI: University of Wisconsin Press.
    • (1970) The Assessment of Land Value , pp. 9-24
    • Hicks, U.K.1
  • 20
    • 27344448197 scopus 로고    scopus 로고
    • Farmland Preservation and Differential Taxation: Evaluating Optimal Policy under Conditions of Uncertainty
    • Johnston, Robert J. 2003. "Farmland Preservation and Differential Taxation: Evaluating Optimal Policy under Conditions of Uncertainty." Agricultural and Resource Economics Review 32 (2): 198-208.
    • (2003) Agricultural and Resource Economics Review , vol.32 , Issue.2 , pp. 198-208
    • Johnston, R.J.1
  • 21
    • 0013142488 scopus 로고    scopus 로고
    • The Economic Consequences of a Land Tax
    • ed. Dick Netzer, Cambridge, MA: Lincoln Institute of Land Policy
    • Mills, Edwin S. 1998. "The Economic Consequences of a Land Tax." In Land Value Taxation, ed. Dick Netzer, 31-48. Cambridge, MA: Lincoln Institute of Land Policy.
    • (1998) Land Value Taxation , pp. 31-48
    • Mills, E.S.1
  • 22
    • 0013049636 scopus 로고    scopus 로고
    • Replacing Capital Taxes with Land Taxes: Efficiency and Distributional Implications with an Application to the United States Economy
    • ed. Dick Netzer, Cambridge, MA: Lincoln Institute of Land Policy
    • Nechyba, Thomas J. 1998. "Replacing Capital Taxes with Land Taxes: Efficiency and Distributional Implications with an Application to the United States Economy." In Land Value Taxation, ed. Dick Netzer, 183-204. Cambridge, MA: Lincoln Institute of Land Policy.
    • (1998) Land Value Taxation , pp. 183-204
    • Nechyba, T.J.1
  • 23
    • 33646887473 scopus 로고    scopus 로고
    • Netzer, Dick, ed, Cambridge, MA: Lincoln Institute of Land Policy
    • Netzer, Dick, ed. 1998. Land Value Taxation: Can It and Will It Work Today? Cambridge, MA: Lincoln Institute of Land Policy.
    • (1998) Land Value Taxation: Can It and Will It Work Today
  • 24
    • 0002003807 scopus 로고    scopus 로고
    • The Impact of Urban Land Taxation: The Pittsburgh Experience
    • Oates, Wallace E., and Robert M. Schwab. 1997. "The Impact of Urban Land Taxation: The Pittsburgh Experience." National Tax Journal 50 (1): 1-21.
    • (1997) National Tax Journal , vol.50 , Issue.1 , pp. 1-21
    • Oates, W.E.1    Schwab, R.M.2
  • 25
    • 0041992554 scopus 로고    scopus 로고
    • A Markov Chain Monte Carlo Analysis of the Effect of Two-Rate Property Taxes on Construction
    • Plassmann, Florenz T., and T. Nicolaus Tideman. 2000. "A Markov Chain Monte Carlo Analysis of the Effect of Two-Rate Property Taxes on Construction." Journal of Urban Economics 47 (2): 216-47.
    • (2000) Journal of Urban Economics , vol.47 , Issue.2 , pp. 216-247
    • Plassmann, F.T.1    Nicolaus Tideman, T.2
  • 28
    • 0007186329 scopus 로고
    • Defining Land Value for Taxation Purposes
    • ed. Daniel Holland, Madison, WI: University of Wisconsin Press
    • Vickrey, William F. 1970. "Defining Land Value for Taxation Purposes." In The Assessment of Land Value, ed. Daniel Holland, 25-36. Madison, WI: University of Wisconsin Press.
    • (1970) The Assessment of Land Value , pp. 25-36
    • Vickrey, W.F.1
  • 29
    • 84937266899 scopus 로고    scopus 로고
    • Land Taxes in Agriculture: Preferential Rate and Assessment Effects
    • Wunderlich, Gene. 1997. "Land Taxes in Agriculture: Preferential Rate and Assessment Effects." American Journal of Economics and Sociology 56 (2): 215-28.
    • (1997) American Journal of Economics and Sociology , vol.56 , Issue.2 , pp. 215-228
    • Wunderlich, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.