Documentos de trabajo
PDF | Free | 22 pages
Descargar PDF

Awareness of Land Taxation

Survey of State Legislators

David Brunori

Octubre 2003, inglés


This paper reports on a year-long survey project designed to ascertain state legislators’ awareness and knowledge of land taxation issues. The survey was conducted during the 2002-2003 legislative session. The text of this report explains the methodology and research results. Highlights of the findings include:

    • 70 percent of legislators were either very or somewhat aware of the concept of land taxation.
    • 66 percent of legislators were either very or somewhat aware of the concepts of split rate taxation.
    • 62 percent of legislators believe that adopting a split rate tax system would promote economic development.
    • 41 percent of surveyed legislators believe that adopting a split rate tax system would lead to more suburban sprawl.
    • 11 percent of legislators have never been contacted by a constituent or organization regarding the issue of land or split rate taxation.

Keywords

desarrollo económico, tributación del valor del suelo