Neutral Property Taxation

Richard Arnott ()

No 411., Boston College Working Papers in Economics from Boston College Department of Economics

Abstract: This paper investigates property tax systems (linear taxes on pre-development land value, post-development structure value, and post-development site value) from a partial equilibrium perspective. Particular attention is paid to characterizing property tax systems that are neutral with respect to the timing and density of development and to calculating the deadweight loss from non-neutral property tax systems.

Keywords: property taxation; site value taxation; land taxation; neutrality (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-env, nep-pbe and nep-pub
Date: 1998-10-02
Note: An earlier version of this paper was circulated as BC WP 352.
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Related works:
Working Paper: Neutral Property Taxation (2006)
Journal Article: Neutral Property Taxation (2005)
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Persistent link: http://EconPapers.repec.org/RePEc:boc:bocoec:411

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