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...
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| Veröffentlicht in: | The American journal of economics and sociology 1992-04, Vol.51 (2), p.237-245 |
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| container_title | The American journal of economics and sociology |
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| creator | Severn, Alan K. |
| description | 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. |
| doi_str_mv | 10.1111/j.1536-7150.1992.tb03351.x |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0002-9246 |
| ispartof | The American journal of economics and sociology, 1992-04, Vol.51 (2), p.237-245 |
| issn | 0002-9246 1536-7150 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_60755864 |
| source | Worldwide Political Science Abstracts; Sociological Abstracts; Periodicals Index Online; EBSCOhost Business Source Complete; JSTOR Archive Collection A-Z Listing |
| subjects | 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 |
| title | Building-Tax Abatements: An Approximation to Land Value Taxation |
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