This Article Full Text (OnlineFirst PDF) All Versions of this Article: 1087724X08327577v1 13/3/202    most recent Alert me when this article is cited Alert me if a correction is posted Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Citing Articles Citing Articles via Google Scholar Citing Articles via Scopus Google Scholar Articles by Chapman, J. I. Articles by Walters, L. C. Search for Related Content Social Bookmarking                         What's this?

Alternative Financing Models for Transportation: A Case Study of Land Taxation in Utah

^* To whom correspondence should be addressed. E-mail: jeffrey.chapman{at}asu.edu.

	Abstract

Recent events have highlighted the consequences of inadequate attention to infrastructure funding. Current funding strategies focus on fuel taxes, transfers from general funds, user fees, toll roads, congestion pricing, and using technology to enhance the fee structure of the current system. This article examines another alternative, a property tax focused on the value of land, known as land tax. A land tax would be economically efficient, in that it would not distort economic decision making. The authors review the feasibility of implementing a land tax and the revenue that could be raised from this tax. They conclude that a land tax is administratively feasible and that it could generate significant revenue to help fund muchneeded infrastructure.

First published on December 4, 2008, doi:10.1177/1087724X08327577

Public Works Management & Policy 2009;13:202.

A more recent version of this article appeared on January 1, 2009


CiteULike    Complore    Connotea    Del.icio.us    Digg    Reddit    Technorati    Twitter    What's this?