Cho, Seong-Hoon; Kim, Seung Gyu; Lambert, Dayton M.; … - In: American Journal of Agricultural Economics 95 (2013) 3, pp. 685-704
Municipalities sometimes reform property tax schedules in an effort to increase suboptimal residential densities. One such approach is to reduce the tax rate applied to building values and increase the tax rate applied to land, known as a two-rate property tax (TPT). This paper evaluates the...
