This book is a non-technical evaluation of economic thinking on the interactions between local land use and tax policies. Part 1 explores controversies and issues such as the use of land use regulation as a fiscal tool, the effects of taxes on economic activity, and the success of tax policies to promote economic development. Parts II and III present research on topics such as the impact of growth on tax burdens, tax increment financing, metropolitan tax base sharing, the incidence of impact fees, and the experience with land value taxation in some urban areas.
Ladd, Helen F. et al. Cambridge, MA: Lincoln Institute of Land Policy and Edward Elgar Publishing Ltd., 1998
