"Open Space Preservation in Developing Areas: An Alternative Policy": Comment t
评论McMillan提出的通过征收开发税来保护开放空间的计划，重点分析该税的归宿问题。
In a recent article in this journal McMillan proposes a plan to preserve open space in developing areas [1974, pp. 410-418]. The plan is to tax new developments and use the proceeds from the levy to acquire land for public use as open areas. The proposed levy would be an ad valorem tax based upon the value of the property when sold for development. In the proposed plan, a planning authority would identify the areas desired for open space and their cost and then determine the tax rate on remaining properties necessary to purchase the areas to be preserved. The following comments relate solely to the incidence of such a tax and are not otherwise con-