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)
Pages: 56 pages
Date: 1998-10-02
New Economics Papers: this item is included in nep-env, nep-pbe and nep-pub
Note: An earlier version of this paper was circulated as BC WP 352.
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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Related works:
Journal Article: Neutral Property Taxation (2005)
Working Paper: Neutral Property Taxation (2000)
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Persistent link: https://EconPapers.repec.org/RePEc:boc:bocoec:411

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