Building-Tax Abatements: An Approximation to Land Value Taxation

Building-Tax Abatements: An Approximation to Land Value Taxation

As an incentive for development, tax abatements for new buildings may be similar to a graduated tax system. For macroeconomic reasons, this statement is especially true in the 1980s. Unlike a graduated tax system, however, tax abatements for businesses help to offset the pro-housing bias of the Fede...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:The American journal of economics and sociology 1992-04, Vol.51 (2), p.237-245
1. Verfasser: Severn, Alan K.
Format: Artikel
Sprache:eng
Schlagworte:
Building construction
Corporate taxes
Federal taxes
Fiscal policy
Income taxes
Inflation rates
Interest rates
Land Management
Land value taxes
Office buildings
Present value
Property taxes
Public finance
Single tax system
Tax abatements
Tax rates
Taxation
Taxes
Value
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:As an incentive for development, tax abatements for new buildings may be similar to a graduated tax system. For macroeconomic reasons, this statement is especially true in the 1980s. Unlike a graduated tax system, however, tax abatements for businesses help to offset the pro-housing bias of the Federal income tax.
ISSN:0002-9246
1536-7150
DOI:10.1111/j.1536-7150.1992.tb03351.x