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Reappraising urban land tax effectiveness against policy goals (English)

The relationship between urban development and urban land taxation is investigated. Fiscal instruments of urban land taxation include land value increment taxes, betterment levies, taxes on speculative gains from land sale, and improvement charges. These instruments seek to provide revenues for general use by national and local governments, underwrite the costs of specific public improvements, and achieve a more equitable distribution of urban resources. When land policy instruments are viewed in the context of alternative objectives, the range of potentially available tools becomes much wider due to a synthesis in which the urban land market itself is the central variable. When considering the implications of urban land control devices for project design, land control instruments must be carefully examined to determine their fit in project contexts. Betterment levies can be used when most project benefits are easily measurable and when most project beneficiaries are readily identifiable. In addition, given the low taxable capacity of cities in developing countries, user fees such as equipment charges, are often an attractive and feasible means of project finance. 9 references.




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Grimes,Orville F.

Reappraising urban land tax effectiveness against policy goals (English). Urban and regional report,no. URR 7405 Washington, D.C. : World Bank Group.