Use-Value Property Tax Assessment: Effects on Land Development
通过理论模型分析使用价值财产税评估如何影响土地开发时机和土地利用，为政策制定者提供参考。
In this paper I provide a theoretical analysis of the effects of use-value property assessment on land development decisions and subsequent land use. First, use-valuation assessment is incorporated in an optimal timing model. Then the effects of that assessment method on the timing of development are investigated through comparative static analysis. Implications of the irreversible nature of development are considered. The paper concludes with policy considerations.