Local Government Tax and Land Use Policies in the United States: Understanding the Links

By Helen F. Ladd; Lincoln Institute of Land Policy | Go to book overview
16.
In principle, business public services should also be included; however, they are not measurable.
17.
This area is not identical to the present Metropolitan Statistical Area as defined by the US Department of Commerce; rather, it is the former SMSA area that continues to be used by local government-related planning agencies.
18.
We say 'roughly' because some data were available only for the Census years 1979 and 1989, or for the fiscal years 1981 and 1991,
19.
We did this by overlaying maps of each type of jurisdiction upon that of the municipality in question. The fraction of a municipality's tax base that was subject to the property tax levy of an overlapping jurisdiction of a particular type (for example, school district) was assumed to equal the fraction of municipal land area accounted for by that particular jurisdiction. A detailed description of the methodology and the data themselves will appear in a forthcoming working paper, 'Does business development raise taxes? An empirical analysis of Chicago's suburbs', Federal Reserve Bank of Chicago, working paper, 1995.
20.
This measure differs from the statutory rate of tax because, by convention, the assessed value of housing for tax purposes is but a fraction of its market value. Moreover, this ratio may vary from community to community.
21.
This probably understates the implied elasticity because of the use of the terminal value of business assessed property in computing the growth of business.
22.
The change in tax price was not included in the regression because these effects would be subsumed by the growth of business and population variables. Thus the coefficients on the latter include tax price change effects on expenditures.
23.
To be consistent with our finding for effective tax rates on housing, it must mean that the ratio of housing value to income rises with employment growth; but this is just the opposite of what one would expect on quality-of-environment grounds.
24.
Neighbouring employment is defined as employment in communities located within five miles of the community in question.
25.
We also tested for a relationship between own employment growth and neighbouring employment growth but found no relationship.
26.
However, we did find that those communities most developed at the beginning of the period enjoyed less price appreciation over the period. This offers some support for the position that business activity creates negative disamenities.

REFERENCES

Bartik, Timothy ( 1991), "The effects of property taxes and other local public fiscal policies on the intrametropolitan pattern of business location", in Industry Location and Public Policy, Henry W. Herzog, Jr and Alan Schlottmann (eds), Knoxville: The University of Tennessee Press.

Bartik, Timothy, Charles Becker, Steve Lake and John Bush ( 1987), "Saturn and state economic development", Forum for Applied Research and Public Policy, 2, 29-40.

Burchell, Robert W. and David Listokin ( 1993), The Development Impact Assessment Handbook and Model, Cambridge, MA: Urban Land Institute.

Carlino, Gerald and Edwin Mills ( 1985), Do public policies affect county growth, Business Review, Federal Reserve Bank of Philadelphia, July/August, 3-16.

Danielson, Michael N. and Julian Wolpert ( 1991), "Distributing the benefits of regional economic development", Urban Studies, 28 ( 3), 393-413.

Danielson, Michael N. and Julian Wolpert ( 1992), "Rapid metropolitan growth and community disparities", Growth and Change, Fall, 494-515.

DuPage County Development Department Planning Division ( 1991), Impacts of Development on DuPage County Property Taxes, prepared for the DuPage County Regional Planning Commission, 9 October.

-214-

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Local Government Tax and Land Use Policies in the United States: Understanding the Links
Table of contents

Table of contents

  • Title Page iii
  • Contents v
  • Figures vii
  • Tables viii
  • List of Contributors x
  • Acknowledgements xiii
  • Lincoln Institute of Land Policy xiv
  • 1. Introduction 1
  • Notes 21
  • References 21
  • Part I - Interactions Between Tax and Land Policies 23
  • 2. Theoretical Controversies: Land and Property Taxation 25
  • Notes 38
  • References 39
  • Notes 48
  • References 48
  • References 53
  • 3. Land Use Regulation as a Fiscal Tool 55
  • Notes 72
  • References 72
  • Notes 80
  • References 81
  • 4. Effects of Taxes on Economic Activity 82
  • Notes 99
  • References 99
  • Notes 107
  • Notes 115
  • 5. Tax Policies to Promote Economic Development 116
  • Notes 128
  • References 129
  • Part II - Tax Policy as a Land Use Tool 131
  • 6. the Pittsburgh Experience with Land- Value Taxation 133
  • Notes 141
  • References 142
  • 7. Property Tax Treatment of Farmland: Does Tax Relief Delay Land Development? 144
  • Notes 157
  • References 159
  • 8. Incentives, Firm Location Decisions and Regional Economic Performance 168
  • Notes 180
  • References 180
  • 9. Tax Increment Financing as a Tool of Redevelopment 182
  • Notes 196
  • References 197
  • Part III - Fiscal and Distributional Impacts 199
  • 10. Fiscal Impacts of Business Development in the Chicago Suburbs 201
  • Notes 212
  • References 214
  • Appendix 215
  • 11. Who Pays Development Fees? 218
  • Notes 231
  • References 233
  • 12. Regional Tax Base Sharing: the Twin Cities Experience 234
  • Notes 251
  • References 253
  • Index 255
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