Land Taxation, Neutrality, and Risk Aversion

Richard W. Douglas
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Richard W. Douglas: Bowling Green State University

Public Finance Review, 1979, vol. 7, issue 2, 231-237

Abstract: Taxation of land value has recently been shown to encourage early land devel-opment. This paper develops a somewhat different model to consider taxation of land's "use" value, incorporating risk aversion into the model. Within this framework a land tax may either encourage or discourage development.

Date: 1979
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:7:y:1979:i:2:p:231-237

DOI: 10.1177/109114217900700207

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