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Regulation versus taxation : efficiency of zoning and tax instruments as anti-congestion policies
Hirte, Georg; Rhee, Hyok-Joo - 2016
heterogeneity and real estate market distortions, zoning could be less efficient than, as efficient as, or more efficient than …We examine the working mechanisms and efficiencies of zoning (regulation of floor area ratios and land-use types) and … pricing instruments. However, when the zoning enacted deviates from the optimum, zoning not only becomes inferior to …
Persistent link: https://www.econbiz.de/10011541286
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Second-best urban tolls in a monocentric city with housing market regulations
Tikoudis, Ioannis; Verhoef, Erik T.; Ommeren, Jos van - 2015
regulatory mechanisms in the housing market (building height restrictions, zoning and property taxation). The Pigouvian toll is … suggested by a model that disregards zoning. In general, this implies that decision making on urban road pricing can ignore …
Persistent link: https://www.econbiz.de/10010464784
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Deconstructing Canada's housing markets : finance, affordability urban sprawl
Cheung, Calista - 2014
House prices have increased significantly in Canada over the past decade, driving household debt and residential construction activity to historical highs. Although macro-prudential tightening has slowed the pace of household borrowing in the last few years, house prices have continued to trend...
Persistent link: https://www.econbiz.de/10010464985
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Incorporating NY Land Banks into the Delinquent Property Tax Enforcement Processes
Woods, J Justin - 2015
This article argues that New York municipalities should integrate land banks into the tax enforcement process to break the unhealthy cycle perpetuated by real estate and lien speculators. By transferring all tax liens and foreclosed properties to local land banks, municipalities can generate an...
Persistent link: https://www.econbiz.de/10013027030
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Can the Laffer curve become a policy tool for reducing tax evasion? : stratification of property tax collection by land use
Arbel, Yuval; Fialkoff, Chaim; Kerner, Amichai - In: Journal of urban management 8 (2019) 1, pp. 57-74
We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013–2016 and obtained from the Jerusalem municipality. Unlike previous literature, we apply a tractable ad hoc methodology, which, compared with the...
Persistent link: https://www.econbiz.de/10012028544
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Greening the Property Tax
Brandt, Nicola - 2014
This paper reviews the literature and policy discussions about the role of the property tax for land use. Various externalities of the development of land, such as new infrastructure needs, the loss of open space or air pollution due to longer commutes as people locate far from city centres, are...
Persistent link: https://www.econbiz.de/10012454358
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Design of two-stage experiments with an application to spillovers in tax compliance
Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2022
size heterogeneity, which are typically ignored when designing experiments. We show that ignoring these factors can …
Persistent link: https://www.econbiz.de/10013463569
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Design of partial population experiments with an application to spillovers in tax compliance
Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2023
failing to account for cluster heterogeneity in experimental design can severely overestimate power and underestimate minimum …
Persistent link: https://www.econbiz.de/10014373609
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Reforming the tax on immovable property : taking care of the unloved
Blöchliger, Hansjörg - 2015
The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property tax policy in OECD countries and analyses the...
Persistent link: https://www.econbiz.de/10011399277