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1. Forest property taxation under the generalized Faustmann formula

Author:
Chang, Sun Joseph
Source:
Forest policy and economics 2018 v.88 pp. 38-45
ISSN:
1389-9341
Subject:
property tax,   etc   ; forests; income;     Show all 3 Subjects
Abstract:
... This article represents the first part of a two-part series on forest taxation and valuation. In this first part, I derive the formulas for five types of forest property taxation under the generalized Faustmann formula. They are the unmodified property tax, the site value tax, the flat property tax, as well as the gross and net forest revenue productivity taxes. The impacts of these taxes in terms ...
DOI:
10.1016/j.forpol.2017.12.008
CHORUS:
10.1016/j.forpol.2017.12.008

2. Neighborhood decline and mixed land uses: Mitigating housing abandonment in shrinking cities

Author:
Gu, Donghwan; Newman, Galen; Kim, Jun-Hyun; Park, Yunmi; Lee, Jaekyung
Source:
Land use policy 2019 v.83 pp. 505-511
ISSN:
0264-8377
Subject:
property tax,   etc   ; cities; distress; land use; probability; regression analysis; Ohio;     Show all 7 Subjects
Abstract:
... Neighborhood decline is a critical issue in shrinking cities. Components of sustainable urbanism such as mixed land uses have risen as possible urban planning-based approaches to help mitigate urban and neighborhood decline. This research identifies examines if mixed land uses can help mitigate urban decline by using the tax delinquent status of single family houses as a proxy for decline in Dayto ...
DOI:
10.1016/j.landusepol.2019.02.033

3. Forest valuation under the generalized Faustmann formula with taxation

Author:
Chang, Sun Joseph
Source:
Forest policy and economics 2018 v.88 pp. 46-51
ISSN:
1389-9341
Subject:
property tax,   etc   ; forest stands; forests;     Show all 3 Subjects
Abstract:
... This article presents the second part of a two-part series on forest taxation and valuation. In this second part, I derive the forest valuation formulas under the generalized Faustmann formula with five types of forest property tax. They are the unmodified property tax, the site value tax, the flat property tax, as well as the gross and net forest productivity taxes. Under the assumption of backwa ...
DOI:
10.1016/j.forpol.2017.12.007
CHORUS:
10.1016/j.forpol.2017.12.007

4. From a property tax to a land tax – who wins, who loses?

Author:
Wyatt, Peter
Source:
Land use policy 2019 v.88
ISSN:
0264-8377
Subject:
property tax,   etc   ; agricultural land; empirical research; exercise; income; land use; landowners; politics; England;     Show all 9 Subjects
Abstract:
... Whilst the theoretical case in favour of a tax on the value of land (a land tax) is well established, examples of its implementation in practice are relatively few in number. Where a land tax is levied, it is often part of a suite of land and property taxes that includes transfer taxes, wealth taxes betterment and recurrent taxes on land and property. Rarely is a land tax the sole mechanism for ta ...
DOI:
10.1016/j.landusepol.2019.104172

5. Tax incentives to modernize the energy efficiency of the housing in Spain

Author:
Villca-Pozo, Milenka; Gonzales-Bustos, Juan Pablo
Source:
Energy policy 2019 v.128 pp. 530-538
ISSN:
0301-4215
Subject:
property tax,   etc   ; economic incentives; energy efficiency; environmental policy; households; income tax; modernization; Spain;     Show all 8 Subjects
Abstract:
... This paper analyzes the tax incentives and aids adopted in the taxes and environmental policies to improve the energy efficiency of Spanish households. The established environmental policy presents advances although with incipient results, since the energy efficiency of the houses still plays a secondary role. In the area of taxes, no tax incentives have been effective in reducing the investment i ...
DOI:
10.1016/j.enpol.2019.01.031

6. Fiscal autonomy of municipalities in the context of land taxation in the Czech Republic

Author:
Janoušková, Jana; Sobotovičová, Šárka
Source:
Land use policy 2019 v.82 pp. 30-36
ISSN:
0264-8377
Subject:
property tax,   etc   ; European Union; income; land values; market value; time series analysis; Czech Republic;     Show all 7 Subjects
Abstract:
... The polarity of views on land taxation in the individual EU Member States gives rise to an interesting comparison and finding a base that would capture the strengths of different approaches. This paper aims to assess the impact of legislative changes and land values on land tax imposed. The paper also provides a description of tax developments for each type of land in the Czech Republic, based on ...
DOI:
10.1016/j.landusepol.2018.11.048

7. Reforming local public finance to reduce resource consumption: the sustainability case for graduated property taxation

Author:
Cohen, Maurie J.
Source:
Sustainability science 2019 v.14 no.2 pp. 289-301
ISSN:
1862-4065
Subject:
property tax,   etc   ; affordability; cities; energy; environmental policy; households; land ownership; local government; public finance; rural areas; social inequality; sustainability science and engineering; New Zealand; United States;     Show all 14 Subjects
Abstract:
... The customary mode of flat rate-property taxation used in the United States and many other Anglospheric countries encourages the consumption of ever greater volumes of energy and materials by relatively affluent households and exacerbates social inequalities. Transition from an invariable tax rate on residential real estate to a graduated schedule could enhance local sustainability by ameliorating ...
DOI:
10.1007/s11625-018-0598-6

8. A comparison of participants and non-participants of state forest property tax programs in the United States

Author:
Meier, Justin T.; Kilgore, Michael A.; Frey, Gregory E.; Snyder, Stephanie A.; Blinn, Charles R.
Source:
Forest policy and economics 2019
ISSN:
1389-9341
Subject:
property tax,   etc   ; ecosystem services; forest land; forest ownership; forests; land use; landscapes; marketing; population density; private forestry; public policy; socioeconomics; surveys; woodlands; United States;     Show all 15 Subjects
Abstract:
... Information collected by the National Woodland Owner Survey, supplemented with state forest property tax program, land use, and socio-economic data, was used to develop a national characterization of participants enrolled in state forest property tax programs and their forest land. Family forest owners who owned a single parcel of forest land, were at least slightly familiar with their state's pro ...
DOI:
10.1016/j.forpol.2019.02.002

9. Property tax assessment incentive for green building: Energy saving based-model

Author:
Shazmin, S.A.A.; Sipan, I.; Sapri, M.; Ali, H.M.; Raji, F.
Source:
Energy 2017 v.122 pp. 329-339
ISSN:
0360-5442
Subject:
property tax,   etc   ; buildings; energy conservation; income; models;     Show all 5 Subjects
Abstract:
... The practice of providing property tax assessment incentives within the green building sector has been empirically documented to encourage the growth of green buildings. However, no definite and uniform basis has been adopted in the development of these incentive models. Additionally, these incentives require local authorities to bear the implementation costs. Therefore, the aim of this paper is t ...
DOI:
10.1016/j.energy.2016.12.078

10. Property values and tax rates near spent nuclear fuel storage

Author:
Munro, Kirstin; Tolley, George
Source:
Energy policy 2018 v.123 pp. 433-442
ISSN:
0301-4215
Subject:
property tax,   etc   ; nuclear fuels; nuclear power; power plants; prices; public expenditure; residential areas;     Show all 7 Subjects
Abstract:
... This paper examines potential property value impacts when a nuclear power plant closes and spent fuel remains on site. We confirm earlier research that fails to find an impact on property values of proximity to a nuclear power site. Another contribution of this paper is our finding that a one percentage point increase in property taxes is associated with a 4.31% decrease in the sale price of a hom ...
DOI:
10.1016/j.enpol.2018.08.035

11. Sustainable land financing in a new urbanization context: theoretical connotations, empirical tests and policy recommendations

Author:
Geng, Bin; Zhang, Xiaoling; Liang, Ying; Bao, Haijun; Skitmore, Martin
Source:
Resources, Conservation & Recycling 2018 v.128 pp. 336-344
ISSN:
0921-3449
Subject:
property tax,   etc   ; funding; income; issues and policy; local government; sustainable development; urbanization; China;     Show all 8 Subjects
Abstract:
... This paper explores the theoretical connotation of sustainable land financing and examines its evolution in China. The empirical results demonstrate that the Chinese land financing sustainability index considerably fluctuated from 1999-2011, and has since remained relatively low. It is found that structure disequilibrium, lack of a driving-force mechanism, inefficient income and land financing ins ...
DOI:
10.1016/j.resconrec.2016.11.013

12. US state and local oil and gas revenue sources and uses

Author:
Newell, Richard G.; Raimi, Daniel
Source:
Energy Policy 2018 v.112 pp. 12-18
ISSN:
0301-4215
Subject:
property tax,   etc   ; education; income; income tax; leasing; local government; oils; public lands; United States;     Show all 9 Subjects
Abstract:
... US state and local governments generate revenues from oil and gas production through a variety of mechanisms. In this paper, we quantify four leading sources: (1) state taxes levied on the value or volume of oil and gas produced; (2) local property taxes levied on the value of oil and gas property; (3) oil and gas lease revenues from state lands; and (4) oil and gas lease revenues from federal lan ...
DOI:
10.1016/j.enpol.2017.10.002

13. Renewal of land-use term for urbanization in China: Sword of Damocles or Noah’s Ark?

Author:
Wu, Yuzhe; Mo, Zhibin; Peng, Yi
Source:
Land use policy 2017 v.65 pp. 238-248
ISSN:
0264-8377
Subject:
property tax,   etc   ; land use; local government; urbanization; China;     Show all 5 Subjects
Abstract:
... Since early 2016, the expiration of a part of the land-use rights in China has elicited widespread public concern because of the ambiguous interpretation of relevant legal clauses. Land-finance-based urbanization is the primary fiscal source of Chinese local governments, but it has been considered unsustainable by many scholars. Numerous studies have been conducted on these two issues, but a compr ...
DOI:
10.1016/j.landusepol.2017.04.018

14. Large-scale simultaneous market segment definition and mass appraisal using decision tree learning for fiscal purposes

Author:
Reyes-Bueno, Fabián; García-Samaniego, Juan Manuel; Sánchez-Rodríguez, Aminael
Source:
Land use policy 2018 v.79 pp. 116-122
ISSN:
0264-8377
Subject:
property tax,   etc   ; data collection; decision support systems; land markets; land use; land valuation; land values; learning; models; rural areas; Ecuador;     Show all 11 Subjects
Abstract:
... Cadastral assessment aims at guarantying equity in the allocation of property taxes. Therefore, we must be able to massively determine property values through models that reflect, with the minimum error, the behaviour of land market in each region. Despite this imperative need, currently land valuation for cadastral purposes is plagued with subjectivity. A very extended bad practice for instance i ...
DOI:
10.1016/j.landusepol.2018.08.012

15. Factors affecting landowner enrollment in wetland restoration in northeastern New York State

Author:
Welsh, Rick; Webb, Michaele E.; Langen, Tom A.
Source:
Land use policy 2018 v.76 pp. 679-685
ISSN:
0264-8377
Subject:
property tax,   etc   ; Natural Resources Conservation Service; females; funding; interviews; landowners; motivation; right of access; roads; wetlands; wildlife; New York;     Show all 12 Subjects
Abstract:
... In the U.S. the Natural Resources Conservation Service (NRCS) administers the Wetland Reserve Program (WRP) that funds the restoration of wetlands on privately-owned lands under conservation easements. These programs provide a number of potential benefits to landowners along with the wetland including access roads and reduced property taxes on the easement land. To receive these benefits, landowne ...
DOI:
10.1016/j.landusepol.2018.02.051

16. Optimal adaptation in cities

Author:
Hirte, Georg; Nitzsche, Eric; Tscharaktschiew, Stefan
Source:
Land use policy 2018 v.73 pp. 147-169
ISSN:
0264-8377
Subject:
property tax,   etc   ; absentee landowners; cities; climate change; funding; issues and policy; labor; models; public investment; social welfare; urban areas;     Show all 11 Subjects
Abstract:
... Due to their vulnerability and their special role as being a center of economic activities cities are particularly important in the context of adaptation to adverse events derogating land quality, e.g. resulting from long-term climate change. This paper analyzes economic efficiency of public investments in adaptation within a spatial general equilibrium framework that focuses on the level of citie ...
DOI:
10.1016/j.landusepol.2018.01.031

17. Property tax and fiscal discipline in OECD countries

Author:
Presbitero, Andrea F.; Sacchi, Agnese; Zazzaro, Alberto
Source:
Economics letters 2014 v.124 no.3 pp. 428-433
ISSN:
0165-1765
Subject:
property tax,   etc   ; decentralization; income;     Show all 3 Subjects
Abstract:
... This paper investigates the effects of property taxation on fiscal discipline for a sample of OECD countries over the period 1973–2011. We find that aggregate property taxation in total tax revenues is not statistically correlated with the primary surplus-to-GDP ratio. In contrast, a greater reliance on property taxes pertaining to sub-national governments contributes to fiscal discipline, suggest ...
DOI:
10.1016/j.econlet.2014.06.027

18. Property taxes and dynamic efficiency: A correction

Author:
Homburg, Stefan
Source:
Economics letters 2014 v.123 no.3 pp. 327-328
ISSN:
0165-1765
Subject:
property tax,   etc   ; capital;     Show all 2 Subject
Abstract:
... According to Kim and Lee (1997), property taxes as opposed to capital gain taxes and taxes on rent endanger dynamic efficiency. The present paper shows that the choice of the tax base is immaterial. What counts is whether the taxes eliminate the after-tax rent. Empirical evidence suggests that this is not the case. ...
DOI:
10.1016/j.econlet.2014.03.013

19. Private forest owners and property tax incentive programs in the United States: A national review and analysis of ecosystem services promoted, landowner participation, forestland area enrolled, and magnitude of tax benefits provided

Author:
Kilgore, Michael A.; Ellefson, Paul V.; Funk, Travis J.; Frey, Gregory E.
Source:
Forest policy and economics 2018 v.97 pp. 33-40
ISSN:
1389-9341
Subject:
property tax,   etc   ; ecosystem services; fish; forest ecosystems; forest ownership; forests; habitats; landscapes; private forestry; soil; water resources; wildlife; wood fibers; United States;     Show all 14 Subjects
Abstract:
... Forest ecosystems provide services that can be promoted by state property tax incentive programs. A 50-state review in 2014–2015 determined that such programs were used to foster services such as protection of soil and water resources, habitat for fish and wildlife, aesthetically pleasing landscapes, and the production of timber and wood fiber. The review determined that nearly 210 million acres ( ...
DOI:
10.1016/j.forpol.2018.08.015

20. Sustainable Land-use Management Under Biodiversity Lag Effects

Author:
Lafuite, A.-S.; Denise, G.; Loreau, M.
Source:
Ecological economics 2018 v.154 pp. 272-281
ISSN:
0921-8009
Subject:
property tax,   etc   ; biodiversity; carrying capacity; economic incentives; ecosystem services; habitats; human population; humans; issues and policy; land use change; sustainable land management; temporal variation; uncertainty;     Show all 13 Subjects
Abstract:
... The destruction of natural habitats for agricultural production results in local biodiversity loss. Biodiversity loss in turn affects agricultural production indirectly through a range of biodiversity-dependent ecosystem services. Land conversion thus results in a negative externality, mediated by changes in biodiversity. When the consequences of this externality are delayed in time, lack of inter ...
DOI:
10.1016/j.ecolecon.2018.08.003