Journal of the American Institute of Planners · 1969 · 10 citations · 0 references
LawLand-use PlanningReal EstateLocal TaxationProperty TaxationReal Estate TaxationLand TaxationLocal Government Property TaxationProperty TaxLand Tax Policy DesignLand Tax ReformLocal Property Tax ReformLocal Tax PowersReal Estate Market Analysis
Abstract Since present types of local property tax laws and assessment procedures often frustrate the real estate market and private renewal, one promising approach would be to change from a building-based tax to a land-based tax. Not only would this free up the market, it would also give public planners more leverage in guiding private development, thus expanding their effective powers of implementation.