2000
DOI: 10.1080/09599910050120000
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Land taxation, development charges, and the effects on land-use

Abstract: If land taxation is to be used as an instrument of land-use planning, then it is the intention that the taxation affect land use. If land is taxed so as to raise income for the public purse, or if charges are levied on development to help nance the associated external works, then it is usually the intention that the tax has no, or only a small, effect on land use. The size of these effects can be estimated if the price elasticities of demand for, and supply of, land are known. This paper sets out the theory ne… Show more

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Cited by 37 publications
(29 citation statements)
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“…The first one-densification-looks, in our region, to be convenient only in the case of building in free areas (e.g., after demolition, or after change of land use regulation, like in the cases of social housing [42] and Program Agreements [43]). It appears, more than the increase of volumes in elevation, that an increase of coverage of open spaces inside the built context, and sometimes worse, on the external urban fringe, occurs.…”
Section: Discussionmentioning
confidence: 99%
“…The first one-densification-looks, in our region, to be convenient only in the case of building in free areas (e.g., after demolition, or after change of land use regulation, like in the cases of social housing [42] and Program Agreements [43]). It appears, more than the increase of volumes in elevation, that an increase of coverage of open spaces inside the built context, and sometimes worse, on the external urban fringe, occurs.…”
Section: Discussionmentioning
confidence: 99%
“…In addition, its ability to mobilize revenue for local authorities has immense potential as a tool for land and urban development policies (Kapoor and Ghosh, 1992). It is imposed for the purpose of mobilizing revenue for government, public purposes, infrastructure, municipal services, or land use planning (Needham, 2000). It is therefore an important component of local government finances in many nations.…”
Section: Property Rate and Local Governancementioning
confidence: 99%
“…The second, to be considered below, is a corollary of two the aforementioned sources of government failure; namely inelasticities in supply (caused by the uncertainties exacerbated by public policy and/or by the direct constraints of land use planning) that diminish the impact of fiscal interventions (as argued by Needham, 2000). In the penultimate section of the paper I shall add a third potential source of state failure which arises out of the distortionary effects of fiscal intervention in the use of land on the capital market treatment of brownfield investment.…”
Section: State Failures In Urban Land Developmentmentioning
confidence: 99%