The Property Tax, Land Use and Land Use Regulation

The Property Tax, Land Use and Land Use Regulation

Studies in Fiscal Federalism and State–local Finance series

Edited by Dick Netzer

Dick Netzer, a leading public finance economist specializing in state and local issues and urban government, brings together in this comprehensive volume essays by top scholars connecting the property tax with land use. They explore the idea that the property tax is used as a partial substitute for land use regulation and other policies designed to affect how land is utilized. Like many economists, the contributors see some type of property taxation as the more efficient means of helping to shape land use. Some of the essays analyze a conventional property tax, while others consider radically different systems of property taxation.

About the Lincoln Institute

Edited by Dick Netzer

Subjects: economics and finance, public finance

Extract

The Lincoln Institute of Land Policy is a nonprofit and tax-exempt educational institution established in 1974. Its mission as a school is to study and teach land policy, including land economics and land taxation. The Institute is supported primarily by the Lincoln Foundation, which was established in 1947 by Cleveland industrialist John C. Lincoln. He drew inspiration from the ideas of Henry George, the nineteenth-century American political economist, social philosopher and author of the book, Progress and Poverty. The Institute’s goals are to integrate theory and practice to better shape land policy and to share understanding about the multidisciplinary forces that influence public policy. The Institute organizes its work in two departments: valuation and taxation, and planning and development. In addition we support a program on Latin American and Caribbean studies. The Lincoln Institute seeks to improve the quality of debate and disseminate knowledge of critical issues in land policy by bringing together scholars, policy makers, practitioners and citizens with diverse backgrounds and experience. We study, exchange insights and work toward a broader understanding of complex land and tax policies. The Institute does not take a particular point of view, but rather serves as a catalyst to facilitate analysis and discussion of these issues – to make a difference today and to help policy makers plan for tomorrow. x