کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
6547688 160095 2016 12 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
A spatial-temporal assessment of the Land Value Development Tax
ترجمه فارسی عنوان
ارزیابی فضایی و زمانی از مالیات توسعه ارزش زمین
کلمات کلیدی
اقتصاد شهری، مالیات بر زمین، ضبط ارزش، کلمبیا، بوگوتا، آمریکای لاتین،
موضوعات مرتبط
علوم زیستی و بیوفناوری علوم کشاورزی و بیولوژیک جنگلداری
چکیده انگلیسی
We use information of the period 2000-2010 to assess the land market neutrality of a Land Value Development Tax (LVDT) in Bogota (Colombia). This city introduced the LVDT in 2004 and it offers an excellent vantage point for observation of its effects because of these reasons: (a) the LVDT follows a clear spatial and temporal application process; (b) the LVDT is applied over an extended metropolitan area regulated by a single master plan throughout all the years of application of the tax; (c) the city comprises a single public authority for revenue and taxation purposes; and (d) there has been no previous historical experience with the use of this type of land exaction in the city or its region. The LVDT is a one-time exaction levied where regulatory or infrastructural state interventions determine price increases, making it a difficult assessment subject when compared to the pure land tax. However, the aforementioned characteristics of our case study allow us to test its static (lowering of land prices) and dynamic (no development timing effects) neutrality in an emerging urban environment, using single and multi-equation spatial panel techniques.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Land Use Policy - Volume 50, January 2016, Pages 449-460
نویسندگان
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