Land conversion is often not carried out in a sustainable way. The loss of arable land and biodiversity, concern about food security and rising costs of infrastructure due to urban sprawl are just some of the problems under discussion. This paper compares Germany, China and Cambodia. The article...

this paper looks at the proposals for taxing property put forward by the political parties prior to the May 2011 Scottish election. It examines the effects on the overall Scottish budget and also the distributional impacts on all households and pensioner households. It finds that there are very...

This paper compares a number of housing policies such as housing taxation, land use and rental regulations and social housing policies for OECD countries relying on new data. Based on a range of econometric analyses, it also investigates whether these housing-related policies achieve their...

Taxes levied on the sale or purchase of real estate are pervasive but little studied. By exploiting a natural experiment arising from Toronto’s imposition of a Land Transfer Tax (LTT) in early 2008, we estimate the impact of real estate transfer taxes on the market for single family...

The lack of property tax escrow accounts among subprime mortgages causes borrowers to make large lump-sum tax payments that reduce liquidity. Different property tax collection dates across states and counties create exogenous variation in the time between loan origination and the first property...

This paper evaluates the effects of a property tax bonus to promote the installation of solar–thermal energy systems in buildings in Andalusia (southern Spain). The propensity score matching methodology is used. The treatment group consists of municipalities of Andalusia that established...

Historically, local governments in the United States have relied on the property tax as their main source of own-source revenues. With the recent collapse of housing prices and the resulting increase in foreclosures that followed the “Great Recession”, many observers have speculated that the...

This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighboring...

This paper examines the development and role of the real estate taxation in Sweden during the period between 1862 and 2010. Real estate has historically been taxed at both the local and state levels in Sweden. The importance of real estate taxation in Sweden is nevertheless difficult to assess...