HOW DO DIFFERENCES IN PROPERTY TAXES WITHIN CITIES AFFECT URBAN SPRAWL?*

ABSTRACT We develop a duocentric‐city model and show that the ratio between the property tax in the suburbs and in the center has an ambiguous impact on the size of the city. We test this model by using a dataset of effective property tax rates which we developed using GIS techniques for central cities and suburbs in 445 urbanized areas. Results from the empirical analyses suggest that a lower property tax rate in the suburbs as compared to the central city is associated with more expansive urban growth and a greater level of decentralization of population and employment.     

The Dynamics and Volatility of Commercial and Residential Property Prices: Theory and Evidence*

Abstract. This article investigates the dynamics of property prices and their interaction with output growth in a general equilibrium model. Closed form solutions and testable hypotheses are derived from a mildly restricted version of the model. The testable hypotheses are broadly supported empirically. In particular, (1) the volatility of commercial property prices is higher than that of residential property prices, (2) each of the lagged, contemporary, and forward commercial property prices is positively correlated with residential property prices, (3) the contemporaneous covariance between the two property prices is larger than the lagged covariance, and (4) output growth is positively correlated with both property prices. These results are consistent with simulations results that are based on a more general specification of the model.     

Property and Personal Crime in Istanbul

In recent studies on urban safety, close relationships between physical and demographic characteristics have been found in crime levels in cities. In many countries social, political and economic turmoil have been the main reasons for the increase in urban crime and violence in the last 50 years. In physically deprived environments, the most important factors that increase urban crime are socially isolated communities, economic discrimination and lack of equality in political citizenship rights. In developing countries, it is difficult to obtain data about crime and safety. For this reason, there are very few studies on crime compared to developed countries. In the research in this paper, the similarities and differences of crime ratios against property and persons in Istanbul are compared with those in other countries. For this purpose, the spatial distribution of crimes committed were analysed on a comparative basis between 1998–2002 in 32 districts displaying different characteristics in terms of distance to the centre, use of land, value of land, physical and demographic features. The research revealed that the crime rates in Istanbul against property and persons were in parallel with developed countries. The districts which have mixed use (residential and commercial, residential and industrial), high population increase, high number of households, high density and high land value, property and personal crime levels are high; when date of becoming a district is recent and the size of the district is large, property and personal crime levels are low.     

Women,Property and Urban Space in Tenth‐Century Milan

This paper deals with Milan, north‐west Italy, in the tenth century CE. It investigates the nature of property ownership and transfer, within the intramural circuit, in the suburbs and further afield. Its particular focus is on the property in which women dealt, both as members of religious communities and as wives and widows. The main conclusion is that women of all sorts and in many different sorts of situations owned far less property than men. The reasons for this pattern, which is common across western Europe in this period, remain obscure. It certainly has something to do with perceptions of female passivity prevalent in contemporary texts but it does not necessarily mean that some women could not have agency in other ways, notably as nuns with spiritual power.     

LAND BANK 2.0: AN EMPIRICAL EVALUATION

In 2009, Cuyahoga County, Ohio (Cleveland and 58 suburbs), established a land bank to acquire low‐value properties, mitigate blighted housing, and slow the decline of property values. This empirical study evaluates the effectiveness of the land bank by estimating spatially corrected hedonic price models using sales near the land‐bank homes. The land bank reduces the negative externalities of the properties it acquires. Its largest impact is the preservation of equity in unsold homes. We also estimate the recovered value for homes sold during the study period and the property tax revenue that may have been forgone, absent the land bank.     

A Housing Crisis,a Failed Law,and a Property Conflict: The US Urban Speculation Tax

In 1978 the local government in the District of Columbia approved a measure to tax up to 70% of the profits made on residential speculation. The tax was the first of its kind in the USA. But, it was quickly overturned and deemed by supporters and opponents a failure. Based on 10 months of archival research and interviews in Washington, DC, this paper examines how property rights became a narrative barrier that tax supporters could not overcome. By narrative barrier, I mean the set of rules that shaped how speculation was discussed. Tax supporters did not publicly convey a counter‐hegemonic vision of how tenure security and economic wealth could be achieved for black residents through means other than private ownership and real estate investment. This paper contributes to understandings of housing markets, housing crises, and intersections between housing justice and property rights.     

THE EFFECT OF PROPERTY TAX RATE DIFFERENTIALS ON SINGLE-FAMILY HOUSING STARTS IN WISCONSIN, 1978–1989*

ABSTRACT. A pooled cross-section time-series approach is used to test the hypothesis that differences in property tax rates between and across regions exert an excise-tax impact on housing starts. Synthesizing the research regarding property tax incidence on housing markets and residential location with that of regional housing studies, an empirical model that allows for inter- and intraregional influences on housing starts is developed. Using county data from Wisconsin over a twelve-year span, I find that property tax rate differentials have a negative effect on the construction of single-family houses.     

The use of wind direction data to predict pollution dispersal around the Port Kembla industrial area,New South Wales

Wind direction data were used to calculate the percentage time during which winds blew over the principal sources of air pollution at Port Kembla into each of the surrounding residential suburbs for each month of 1980. The percentage wind frequencies (PWFs) correlated well with measured concentrations of airborne metals in the suburbs and with measured rates of metal deposition in moss bags located in suburbs adjoining the air pollution sources. PWFs for all suburbs exhibited winter minima and spring-summer maxima, with the highest PWFs being calculated for suburbs south to south-west of the industrial area and the lowest for suburbs lying to the west. Where experimental data are not available, PWFs could provide an indication of air quality for land-use planning and zoning.     

宋代的桥与场务

桥梁控扼交通要道,宋以前或已于桥梁附近置有军镇以稽查行旅,后逐渐兼有征收商税、酒课之责。桥镇的转型、桥市的繁荣,为在近桥处征收商税、酒课提供了必要的条件。宋代征收商税、酒课的场务多有近桥而设者。设置在桥梁附近的场务及其税务官吏通过拦(河)锁邀截水陆两路以征税。从陆路通行的商品需在城门或税务交纳过税、门税等通过税,从水路通行的商品则有"船栰之征",多在近桥的河锁处缴纳。从汉唐的关市之征到宋代近桥而征的大量兴起,体现的是宋代商税征收网点的密集化与商税征收的普遍化。     

论民国时期的营业税税率与税负

营业税是民国时期从西方引进的一种现代税收制度,随国家政治与社会经济形势的变化而不断调整。作为税收制度的核心要素,民国时期营业税税率经历了从北洋政府时期的定额税率向南京政府时期的比例税率的转变。在南京国民政府的分税制体制下,地方营业税税率设计存在差别比例税率和单一比例税率两种模式。抗战和内战期间,国民政府逐步统一及大幅提高营业税税率以增加财政收入。营业税纳税人实际税负的增加是税率因素与非税率因素共同作用的结果。民国时期营业税在成为政府重要收入来源的同时,也给工商业经济和普通民众带来沉重的税收负担。     

DEPRECIATION PROFILES AND DEPRECIATION POLICY IN A SPATIAL CONTEXT*

This paper demonstrates that the treatment of depreciation in the federal tax code is nonneutral not only with respect to assets and industries, as demonstrated in a number of recent studies, but also with respect to location. Using a unique set of data for manufacturing plants in Los Angeles and Philadelphia, the paper shows that the 1981 Tax Act's reduction of equipment lives to five years is likely to create differences in effective tax rates and wedges between the sample metropolitan areas for groups of plants with the same two-digit industrial classification. These are attributable to spatial differences in corporate tax rates and the type and quality of assets used. The paper concludes by explaining how the results can be generalized to other sectors and metropolitan areas, and by noting some implications for policy.     

LOCAL TAX BURDENS AND THE SUPPLY OF BUSINESS SITES IN SUBURBAN MUNICIPALITIES*

ABSTRACT. The purpose of this study is to examine the effects of local household tax burdens and other community attributes on the supply of business sites made available by local municipalities. A model of community site supply is tested in which municipalities trade off increased fiscal benefits from business location and reductions in environmental quality that accompany industrial and commercial development. This tradeoff is embodied in municipal zoning decisions. Empirical analysis of industrial and commercial zoning in two rapidly growing suburban counties of the Philadelphia metropolitan area provides considerable support for the tenets of community site supply theory.     

THE IMPACT OF MARGINAL BUSINESS TAXES ON STATE MANUFACTURING

We estimate the impact of manufacturer business taxes on value added during the 1990s for 15 manufacturing sectors in 20 U.S. states. When the tax climate is properly measured as the potential liability arising from new investment in a state, we estimate that a 10 percent reduction in the effective tax liability is associated with a 3.5 to 5.3 percent increase in value added for the state's targeted manufacturing industry. When we isolate the value of industrial incentives from the basic tax system in our theoretically preferred marginal tax measure, we find that a 10 percent reduction in liability achieved by way of lowering taxes is associated with a 4.5 percent increase in value added while an equivalent reduction achieved by way of increasing incentives is associated with only 1.2 percent industrial growth, the latter elasticity not statistically different from zero.     

THE EFFECTS OF LOCAL TAXES AND PUBLIC SERVICES ON RESIDENTIAL DEVELOPMENT PATTERNS*

ABSTRACT. This paper incorporates an exogenous taxing and service-providing public sector into a dynamic residential land-use model in order to examine how local-government fiscal policies alter the pace and pattern of residential development. The model is used to derive the comparative-dynamic responses to variations in the income, sales, and property taxes and public-service time paths. The results show how tax and expenditure effects systematically depend upon the anticipated relative growth rates in rents to alternative uses and vary across locations within a given urban area as well as across urban areas themselves.     

Privatization: Property and the Remaking of Nature–Society Relations Introduction to the Special Issue

Abstract: The Western Alaska Community Development Quota (CDQ) is an economic development program that allocates a portion of regional fisheries to groups representing poor, mostly indigenous people of western Alaska. The CDQ groups lease their quota to industrial fish firms and reinvest their revenues back into the fishery. In this way, quota becomes a form of property used for capital accumulation. The CDQ is conceptually confusing because it appears as neoliberal privatization and as redistribution motivated by social justice. Rather than choosing between these, this paper argues that quota‐as‐property brings together these seemingly opposed goals. Once the idea of property is expanded to include interdependence and reasons for property relations, it is possible to see that privatization in the CDQ embodies multiple logics without being incoherent. The paper concludes that the complex social relations of property open up space for identifying diverse practices within neoliberalism.     

THE LONG-RUN ECONOMIC IMPACTS OF FEDERAL,STATE, AND LOCAL FISCAL POLICIES IN METROPOLITAN AREAS*

ABSTRACT. This paper uses new estimates of metropolitan factor demand and output supply functions to study how federal, state, and local fiscal policies affect metropolitan economies. We illustrate our work with findings for ten metropolitan areas in five states for changes in state corporate income taxes, local property taxes, the federal corporate income tax, an investment tax credit, interest rates, public capital stocks, output prices, and tax and regulatory policies affecting gross wages. It is clear from these simulations that a policy that is nominally the same everywhere will have repercussions that vary widely across regions and cities.     

The Waste Commons in an Emerging Resource Recovery Waste Regime: Contesting Property and Value in Melbourne's Hard Rubbish Collections

Practices of scavenging of Melbourne's hard rubbish collections are examined in the context of an emerging resource recovery waste regime linked with policy shifts that promote resource recovery over disposal through landfill. Waste regimes have many parallels with regimes in natural resource management and contestations over property are an important but neglected aspect. Based on research conducted primarily in the south eastern suburbs of Melbourne, I argue that hard rubbish on the kerb‐side forms an informal ‘waste commons’ that facilitates various forms of revaluing of municipal household waste. Results of a survey conducted by householders scavenging of their own hard rubbish piles suggest that informal scavenging activities were more effective for diverting waste from landfill by recycling than the formal processes of council hard rubbish contractors. Interviews conducted with residents, waste management contractors and self identified ‘professional’ scavengers revealed different perspectives on the waste commons and highlighted the contested nature of property in hard rubbish. Together with the survey findings, they allow tentative conclusions to be drawn about the role of the waste commons in the transition from a regime of disposal through landfill to one focused on resource recovery.     

City subcenter as a regional development policy: Impact on the property market

The aim of this study is to perform a locally specific investigation of a polycentric development policy through the lens of the property market. The capital city of China, Beijing, adopted a subcenter program for the purpose of developing a new economic growth pole in the suburbs through the redistribution of administrative and economic resources. Herein, we exploit spatial and temporal differencing in microproperty transaction data to address the issue of nonrandom selection of the site for developing the subcenter. The results show that in the first year after announcing the subcenter program, property prices in the subcenter rose by 10.5%, stabilizing at approximately 20% after 2 years of continuous increase. Moreover, property price growth decreases sharply with increased distance from the new administrative center in the subcenter, which will host tens of thousands of civil servants under the subcenter program. In response to the subcenter-induced demand shock, locations with elastically supplied housing have experienced greater population growth and weaker appreciation in property prices. Although strict purchase restrictions have helped stabilize the subcenter's property market to some extent, the fever has spread to adjacent markets. The specific geography of property market dynamics provides an important channel to evaluate the impact of the subcenter program and offers insight regarding the development of tactics to optimize subcenter outcomes.     

Do Suburbs Need Cities?

In this paper I examine the relationship between city and suburbangrowth over the last three decades for a sample of U.S. metropolitan areas. I develop a structuralempirical model relating city income growth to suburban growth in income, population, andhouse values. The model allows for bidirectional effects of cities on suburbs and suburbs oncities, as well as for unobserved factors affecting both city and suburbs. The simultaneous,latent-variable model is identified using a combination of exclusion and covariance restrictions.Instrumental estimation results indicate that income growth in large cities enhances suburbangrowth; but income growth in small cities has little effect.     

乡村产业地域分异格局研究——以南京都市圈典型区域为例

本文以南京都市圈"东山—茅山"样带作为研究区域,基于乡村产业POI数据,利用圈层分析、核密度分析等方法,对乡村产业及其多样性分异格局进行研究.结果表明,当前农旅、文创等新产业新业态开始在乡村布局,在近郊区和乡镇中心周边组团集聚、沿交通放射布局特征明显,总体上呈现"距离衰减"趋势,且不同产业分布存在明显差异.分类研究发现...