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Site-Value Taxation of Real Estate and Land Use at the Rural-Urban Fringe

Published online by Cambridge University Press:  10 May 2017

Patty T. Jones
Affiliation:
Department of Agricultural Economics and Rural Sociology, The Pennsylvania State University
Donald J. Epp
Affiliation:
Department of Agricultural Economics and Rural Sociology, The Pennsylvania State University
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Extract

Urban sprawl occurs around cities in this country despite the fact that the central portions of our urban areas contain much underused and vacant land in the form of slums, low-rise buildings, single-level parking lots and vacant land. The National Commission on Urban Problems studied the 106 largest U.S. cities and found that 34 percent of the land inside these cities was not being used (Cowan, et al.). Other studies have shown similar findings. Many economists and urban planners claim that this country's tax treatment of real property is one of the major causes of this underuse of urban land.

Type
Contributed Papers
Copyright
Copyright © Northeastern Agricultural and Resource Economics Association 

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Footnotes

Authorized for publication as paper 6051 in the journal series of the Pennsylvania Agricultural Experiment Station.

References

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Committee on Government Operations, U.S. Senate, Property Taxation: Effects on Land Use and Local Government Revenues, Washington, D.C.: U.S. Government Printing Office, 1971.Google Scholar
Cowan, Mary, Cromwell, Bea, Rowan, Elizabeth, Smith, Carol, Skolnick, Marilyn. “The Property Tax Connection,” League of Women Voters of Pennsylvania (mimeographed) undated.Google Scholar
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