Description
Book SynopsisLocal Government Tax and Land Use Policies in the United States is an accessible, non-technical evaluation of the most recent economic thinking on the nexus between local land use and tax policies.
In Part I, Helen Ladd provides a comprehensive summary of the extensive literature on the interaction of local land use and tax policies. She explores the theoretical controversies and clarifies issues such as the use of land use regulation as a fiscal tool, the effects of taxes on economic activity and the success of tax policies to promote economic development. In Parts II and III, a group of experts presents new research on important issues such as the impact of growth on tax burdens, metropolitan tax base sharing, the incidence of impact fees and the shift to land value taxation in urban areas.
This book raises provocative questions concerning the conventional wisdom in fiscal policy. It will be indispensable for economists and students interested in urban issues and local public finance as well as planners and policymakers.
Trade Review'An essential work on the important and perplexing interaction of local tax and land use policy.' -- R.A. Beauregard, Choice
Table of ContentsContents: 1. Introduction (H.F. Ladd) Part I: Interactions between Tax and Land Policies Part II: Tax Policy as a Land Use Tool Part III: Fiscal and Distributional Impacts Index