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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

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

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

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

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

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

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

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

Measuring Vertical Property Tax Inequity in Multifamily Property Markets

Allen, Marcus T. - 2007

Vertical equity in property tax systems refers to the assessment of all properties in a taxing jurisdiction at the same proportion of their market values. This study considers alternative methods for measuring vertical inequity in multi-family property markets using sample data. The results...

Persistent link: https://www.econbiz.de/10014053584

Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes

Coleman, Andrew - 2010

Land taxes are known to be amongst the most efficient forms of taxation since land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements. However there is little international (or New Zealand) evidence regarding the distributional impacts of...

Persistent link: https://www.econbiz.de/10013143610