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Split-rate tax in PA lowers the land/capital ratio, and does so more via more houses in a given land area than bigger houses (the improvement effect triumphs over the dwelling effect).
-
empirical
sources
How "Smart" is the Split-Rate Property Tax? Evidence from Growth Patterns in Pennsylvania
authors
Nathan Lavery
H. Spencer Banzhaf
reports
Land Value Tax
tags
Housing
Growth
Urban Development
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