"Neutral Property Taxation"
BY: RICHARD J. ARNOTT
Boston College
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Date: April 1996
Contact: Richard J. Arnott
E-Mail: MAILTO:richard.arnott@bc.edu
Postal: Boston College, Department of Economics
Chestnut Hill, Massachusetts 02167-3806 USA
Phone: (617) 552-3674
Fax: (617) 552-2308
This paper characterizes a property tax system (linear
taxes on pre-development land value, post-development
structure value, and post-development site value) that is
neutral with respect to the timing and density of land
development and expropriates a prespecified proportion of
value.
JEL Classification: H21, H71, R58
Robin Hanson
hanson@econ.berkeley.edu http://hanson.berkeley.edu/
RWJF Health Policy Scholar, Sch. of Public Health 510-643-1884
140 Warren Hall, UC Berkeley, CA 94720-7360 FAX: 510-643-8614
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Received on Wed May 6 13:26:21 1998
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