Property Tax Policy and Land-Use Change
研究了路易斯安那州财产税对农业、林业、保护储备计划和开发用地之间转换的影响，发现土地利用变化对财产税缺乏弹性，当前使用价值评估政策虽减缓了农村土地开发，但也影响了农村土地之间的转换。
In this study, we analyze the effect of property taxes on changes between agricultural, forestry, Conservation Reserve Program, and developed land uses in Louisiana. We estimate a random parameters logit model of land-use conversion from the National Resources Inventory plot data. Our results indicate that land-use changes are inelastic with respect to property taxes. Simulation shows that current use valuation policy, while slowing down development of rural lands, also affects changes between rural land uses. <i></i>