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Taxing and Untaxing Land
Current Use Assessment of FarmlandOtroSeptiembre 2005This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...
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Property Tax and Urban Sprawl
Theory and Implications for U.S. CitiesDocumentos de trabajoEnero 2005Yan Song and Yves ZenouThis article attempts a formal analysis of the connection between property tax and urban sprawl in U.S. cities. We develop a theoretical model that includes households (who are also landlords)and...