Theoretical Research on Real Estate Tax and Land Property Rights in Capturing Land Value

Abstract

This theoretical research paper explores the relationship between real estate tax policies and land property rights in the context of capturing land value. It discusses international perspectives on property taxation, case studies of land value capture policies, and their implications for property owners and governments. The paper also delves into how property rights influence land value, the role of property rights in land use planning, and the impact of land use regulations on land value capture. The empirical analysis section includes a study sample, data sources, regression analysis of real estate tax effects, and case study analysis of property rights and land value. The discussion section interprets the empirical results, offers policy recommendations, and highlights limitations and future research directions. The conclusion summarizes the findings, their contributions to land economics, and final remarks.