Land Tax Research Articles

Land valuation using public records and kriging: Implications for land versus property taxation in cities

We construct land values for each parcel in Maricopa County (Phoenix), Arizona, from 2000 through 2018 using a novel public dataset containing the universe of land sales and parcel records in the county. We then compare residential land values constructed using two classes of source data, vacant land sales and land under existing structures. Between 2012 and 2018, estimated land values for developed parcels are, on average, 14% higher when estimated using vacant land due to plattage effects and other unobserved factors. Growth rates are similar, facilitating the use of vacant land price indices to trace valuations over time from an accurate base year valuation. Dynamics between prices of Maricopa County land and housing suggest hypothetical land value tax revenues are more pro-cyclical than property tax revenues, with elasticities of 3.3 and 2.3 with respect to national house prices, respectively. By 2018, houses had recovered 96% of pre-crisis (2007) values, but land had only recovered 66%. These findings demonstrate a source of risk of dependence on public revenues from land value taxes versus a base-period revenue-neutral property tax.

Pengaruh Sanksi Perpajakan, Kesadaran, dan Kualitas Pelayan Pajak terhadap Penerimaan Pajak Bumi dan Bangun

Currently, taxes are the main source of government and state revenues that are used to finance government spending and national development. As one of the great potentials to support Regional Revenue, Land and Building Tax, will be the focus of this research. The formulation of the problems studied in this study are: (1) Does tax sanctions affect land and building tax revenues. (2) Does awareness of taxpayers affect land and building tax revenues. (3) Does the quality of service affect land and building tax revenue. (4) Do tax sanctions, taxpayer awareness and service quality have a simultaneous effect on land and building tax revenues. The purpose of this study is to analyze the effect of tax sanctions, taxpayer awareness and quality of tax services on land tax revenues and. The independent variables used are tax sanctions, taxpayer awareness and quality of tax services. The dependent variable used is Land and Building Tax receipts from taxpayers. The method used in this study is quantitative, namely the procedure of research methods based on the philosophy of positivism, used to examine certain populations or samples, data collection using research instruments, data analysis is quantitative/statistical, with the aim of testing predetermined hypotheses. The analysis method of this research uses multiple linear regression. The results of this study indicate that tax sanctions, taxpayer awareness and quality of tax services have a positive and significant effect simultaneously on land and building tax revenues.

What Drives Residential Land Expansion and Densification? An Analysis of Growing and Shrinking Regions

While the driving factors of urban growth and urban sprawl have repeatedly been studied, the implications for residential densities presumably differ in growing and shrinking regions. Thus far, those differences have received little attention. This paper examined the dynamics of urban growth and shrinkage across EU regions, using residential densities as an explanatory factor to analyse the underlying dynamics. To do so, detailed spatial data on various potentially relevant factors were used in regression methods to establish the relevance of those factors for residential expansion and densification in growing and shrinking EU regions between the years 2000 and 2010. We found that expansion and densification processes are affected by population size, prior residential density, land supply, accessibility, agricultural land rent, physical factors, public regulation, and regional characteristics. The results of this study can confirm that residential expansion is driven differently in declining regions than in regions with population growth. Models explaining residential density changes also yield different results in declining regions.

An Urban Configuration with Online Competition

Abstract This paper introduces the impact of online competition to analysis of the urban configuration of a small open city, which was first developed by Alonso (1964. Location and Land Use. Cambridge: Harvard University Press), Mills (1967. “An Aggregative Model of Resource Allocation in a Metropolitan Area.” The American Economic Review 57 (2): 197–210), and Muth (1969. Cities and Housing. Chicago: University of Chicago Press) (AMM hereafter). In comparison to a revised AMM model in Lai and Tsai (2008. “Simplified Alonso-Mills-Muth Model with a Monopoly Vendor.” Journal of Urban Economics 63 (2): 536–43) which assumed a monopoly vendor, the present paper’s online entry brings competition, eventually causes price reduction, city expansion, and asymmetrically ascending land rent, and makes the incumbent vendor relocate to a more remote city boundary. When the disadvantage of online purchasing is not large, the urban configuration demonstrates that most residents purchase online, and only the residents living near the physical vendor make shopping trips. Finally, the benefit of city expansion from online competition eventually goes to the absentee landowners by way of the raised land rents.

Observations on the Voynuk Economy in the Filibe and Tatar Pazardzhik Kazas in the 16th – the Beginning of the 17th Centuries

On the basis of several unpublished registers, the article examines the real practice of official Voynuk land ownership. The historical-legal analysis is applied in the research work. According to law, Voynuk farms were exempt from land taxes, but were part of the state land fund. However, the Voynuk baştina differed from the Rayet çiftlik and baştina not only in that it also included vineyards, gardens and even houses, but the sizes of the fields were often smaller than the legal norms for a pair of arable land. This can be explained by the fact that these areas were sufficient for the sustenance of a Voynuk household, since the considered category of population was exempt from land taxes and jizyah. However, as early as the 16th century, a property differentiation was gradually created between the Voynuks and a thin layer of wealthy owners of service lands stood out. They expanded their arable lands both by unregulated means, entering in the timar land, and through perhaps perfectly legal transactions for the transfer of shares of arable land between the Voynuks themselves.

FEATURES OF SUPPORT OF BUSINESS ENTITIES BY STATE AND LOCAL AUTHORITIES UNDER MARTIAL LAW IN UKRAINE

The relevance of the chosen subject is due to the full-scale invasion of Ukraine by the Russian Federation on February 24, 2022, and the introduction of martial law, which has already been extended several times. In this regard, business entities require certain support measures to preserve the economic potential of the state. The purpose of the study is to review the capabilities of local self-government bodies to support small, medium, and large businesses under martial law in Ukraine. The research methods were: comparative, system-structural, and formal-legal. The results of the study determined that the state and local government bodies from the first days of the war took and continue to take organisational and legal measures to support all business entities in conducting their business on the territory of Ukraine under martial law. It was identified that the legislative and executive authorities have adopted a number of legal regulations and bylaws aimed at introducing tax benefits and compensations for the maintenance of internally displaced persons, developing mechanisms for the relocation of those business entities that do not have the physical ability to continue operating in the temporarily occupied territories or in the territories where active military operations were conducted or are being conducted. The substantial involvement of local self-government bodies (on the example of the Kyiv City Council) in the development of measures to support business entities that conduct their commercial activities in the relevant administrative-territorial unit is argued. Thus, the decisions of the Kyiv City Council introduced a number of benefits aimed at: exemption from the payment of rent of communal property by such entities, partial exemption from payment for parking, exemption from land tax and rent for land by those entities (with the list fixed by the decision of the Kyiv council) that use land plots to accommodate their premises, which are used for the needs of national resistance, protection, public order, food security. The materials of this study can be useful in the investigation of the disciplines of “Economic Law”, “Municipal Law”, “Administrative Law”.

Some aspects of agricultural land pricing in Kazakhstan

The goal is to analyze domestic and foreign experience in formation of the value of agricultural land and develop a new approach to their assessment. Methods – monographic, analytical, statistical, abstract-logical. Results – the author's research states that in Kazakhstan prices for land plots began to form since 1995, after transition to market relations. It is shown that in order to involve it in market turnover, it was necessary to adopt a number of legislative documents. In particular, it was classified as real estate and was subject to state registration. It is determined that initially payment for land was formed in primary market, where the price was set by the state. Since that moment, 27 years have passed (on the lands of settlements) and 19 years (on agricultural lands). It was revealed that the base rates for agricultural land did not change, for the land of RS - from 2008 to 2019. However, for example, in Nur-Sultan – last time they were approved in 2012, in Almaty – in 2015. In Shymkent, despite the acquisition of the status of a republican appointment, the standard remained at the level of 2012. An analysis of distribution of privately owned land in the Republic of Kazakhstan, land tax receipts for 2015 -2021 is given. Conclusions – over the past 7 years there have been significant changes (devaluation, pandemic, political situation, etc.), cost has increased dramatically, but on agricultural land it has remained unchanged. All this, in turn, requires the improvement of methods for determining tariffs for agricultural land. Since the republic has switched to a digital format for maintaining a land cadastre, it is necessary to create a map of market prices for land plots by regions and conduct their constant monitoring.

THE CONTRIBUTION OF LAND TAX FROM LEGAL ENTITIES TO THE DEVELOPMENT OF THE "GREEN" ECONOMY: THEORY AND PRACTIC

The rental resources and property potential of land tax on legal persons is not sufficiently represented in economic literature both from the fiscal position of local budgets and in the regulatory context of local green economy. The contribution of land tax on legal persons remains significant for local budgets.
 Local budgets land tax on legal persons competentions from the position of local green economy development processes regulation are minimal. The paper goal: researching and definition options and markers of the land tax on legal persons transformation for local green economy development. The theoretical approaches and practice of taxation on lands, statutory instruments content were analyzed. Tax rates and its differentiation were analyzed as taxes regulation instruments. The foreign practice of legal persons lands taxation and its budget efficiency ware analyzed. The significance of the land tax on legal persons was proved as the most stable fiscal instrument of forming local budget income, which are necessary for public goods of territory financing. The problematics of the land tax on legal persons was researched, markers of its improving were pointed. The necessity of tax transforming was substantiated as instrument of local green economy development.

A Microsimulation Model for the Land Rental Market in Irish Farming

A Microsimulation Model for the Land Rental Market in Irish Farming

CURRENT PROBLEMS OF LAND RELATIONS IN THE CONDITIONS OF MARTIAL LAW AND WAYS TO SOLVE THEM

The article examines the organization of land relations in conditions of martial law. The authors analyze the current land legislation adopted by the Parliament of Ukraine under martial law, give proposals for amendments to the Land Code of Ukraine and the Law of Ukraine «On Land Lease» to improve the mechanism of renewal of land lease in conditions of martial law, aimed to protect the rights of tenants and landlord, reducing the amount of payment for land of all forms of ownership and rent for land of state and communal ownership for the period of martial law. The article also states that the authors’ proposed changes to the current land and tax legislation will provide the greatest possibility of agricultural land cultivation in wartime conditions, which will contribute to the intensive production of agricultural products. The authors investigated that some legislative changes in land legislation adopted after February 24, 2022 need to be improved and changed, as they create legal uncertainty and multiple interpretations of legal norms. For example, the authors substantiate that public authorities and local governments cannot be the subject of the right of permanent use of state and communal land, as they are the administrators of such land. The article concludes that the functioning of the State Register of Real Property Rights and the State Land Cadaster depends on the implementation of land relations, both individuals and legal entities of private law and public authorities and local governments. The authors also found that in fact the legislator gave the right to permanent users to dispose of land plots of state and communal ownership, which directly contradicts Part 1 of Article 92 of the Land Code of Ukraine. The important point is the forecast of lack of the local budgets of the rent for land in those territories where hostilities are (were) taking place, as well as the author's conclusion on the need to reduce the rent for land for the period of martial law throughout the whole territory of the state.

ANALISIS PRODUKSI DAN PENDAPATAN USAHATANI UBI KAYU DI KECAMATAN SEPUTIH BANYAK KABUPATEN LAMPUNG TENGAH

The purposes of this study are to analyze factors that influence cassava production, the cost structure of cassava farming, and the amount of cassava farming income in the Seputih Banyak District, Central Lampung Regency. The determination of the location of the research was carried out intentionally in the District of Seputih Banyak in Central Lampung Regency. Respondents in this study were 70 cassava farmers. This research was conducted in October 2019. This research method uses a survey method. Data were analyzed using the Cobb-Douglas production function, farm income by calculating Revenue Cost Ratio (R/C), and cost structure. The results showed that the factors that significantly affected cassava production and gave positive values were seeds and labor, and the factor that gave negative value was urea fertilizer. The cost structure incurred for variable costs is higher than fixed costs, with the largest total cost structure being the labor cost of 38.56%. The biggest cost structure for cash costs and calculated costs is 56% of non-family labor costs and 92% of land rent. Cassava farming is profitable with income from the total cost of IDR11,799,517 per hectare, and R/C value over total cost of 1.67.

Organic farmers face persistent barriers to adopting diversification practices in California’s Central Coast

ABSTRACT In the face of myriad environmental challenges associated with industrial agriculture, some farmers and researchers have looked to diversified farming systems as a promising alternative. Despite well-documented ecological benefits, diversification practices remain rare in many regions of the U.S, even amongst organic farmers. Our study focuses on organic farmers in the Central Coast region of California, an area that has played a crucial role in the rise of organic agriculture over the last several decades. Through 20 interviews with farmers who all grow lettuce and 8 interviews with technical assistance providers, we investigate the persistent barriers that growers in this region face in adopting diversification practices including cover cropping, compost application, crop rotation, insectary strips, and hedgerows. We find that high land rents, the predominance of short-term leases, stringent food safety standards, and other supply chain pressures significantly hamper the adoption of diversification practices. In order to surmount these barriers and increase adoption, solutions must be pursued at three interconnected levels: innovation at the farm level, and policy change at the technical and structural levels. Locally-informed, integrated, and innovative policies across these three levels must be explored to support the creation of a more resilient, sustainable, and equitable food system.

Market proximity and irrigation infrastructure determine farmland rentals in Sichuan Province, China

A dynamic market for farmland transactions can contribute to an increase in average farm size and to realising economies of scale in farming. China, with more than 200 million small and fragmented farms, has launched a new wave of land tenure reforms that foster land transfers to increase farm size and to improve agricultural efficiency. However, the factors that influence farmland transactions are far from clear. We aim to understand farmland rental determinants in response to a pilot land reform project in China's south-west Sichuan Province. We collected survey data from 410 farm households and used boosted regression trees to quantify the determinants of the land rentals. Our analyses provide three key findings. First, households with more plots equipped with irrigation infrastructure and closer distances to the nearest town were more likely to rent out land. Second, households rented out a larger share of their land when they had more irrigation infrastructure and lived close to Chengdu, the province capital. Third, the land reform pilot provided a modest but positive stimulus for land rentals. In sum, our results suggest that the supply and demand for land crucially hinges upon plot location and plot infrastructure.

On the Character and Causes of Inequality in Latin America

On the Character and Causes of Inequality in Latin America

EFISIENSI DAN EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN (PBB P2) DI KABUPATEN LOMBOK TIMUR (Studi Kasus Pada Kecamatan Selong)

The purpose of this study is to (1) determine the level of efficiency of collecting Land tax and Urban and Rural Buildings in Selong District, East Lombok Regency, (2) find out the effectiveness level of Land and Urban and Rural Building Tax Collection in Selong District, East Lombok Regency, (3) find out the factors that affect the efficiency and effectiveness of the implementation of the collection of Land and Urban and Rural Building Tax (PBB P2) in Selong District, East Lombok Regency.
 This type of research is a case study conducted in Selong District, East Lombok Regency. The data collection techniques used are interviews and documentation, while the data analysis techniques used are quantitative data analysis techniques. Quantitative data analysis is used to calculate the level of efficiency and effectiveness of collecting Land tax and Urban and Rural Buildings in Selong District (2015-2018). Through the interview obtained the factors affecting the efficiency and effectiveness of collecting the Land and Building Tax.
 The results showed that (1) the efficiency of collecting Land and Building Tax in Selong District, East Lombok Regency in 2015 was 0.621%, in 2016 it was 0.313%, 2017 was 0.526%, and in 2018 it was 0.598%. Thus the collection of Land and Building Tax in Selong District, East Lombok Regency runs very efficiently. (2) The effectiveness rate of land and building tax collection in Selong District, East Lombok Regency in 2015 was 60.56% in 2016 at 64.94%, 2017 at 66.95% and 2018 at 65.15%. Thus, the collection of Land and Building Tax in Selong District, East Lombok Regency runs quite effectively. (3) The most influencing factor in collecting land tax and urban and rural buildings in Selong district, East Lombok Regency is that with good communication, it is hoped that taxpayers can better know the importance of land and building tax revenues for the regions.

STUDY ON THE FORMATION MECHANISM OF LAND RENT ECONOMY AND FARMERS' “DE URBANIZATION” BASED ON THE CHANGE OF EMOTIONAL BEHAVIOR

Abstract Objective From the perspective of social emotional behavior analysis in social psychology, this paper discusses which land development mode can better promote the urbanization in China through the analysis of the formation mechanism of the “Deurbanization” of farmers in the core rural areas of the Pearl River Delta and the emotional behavior of survey data. Method The paper adopts a qualitative method. Based on the field investigation of Village Q, Dongguan City, China, the paper conducts semi-structured in-depth interviews with the incumbent leaders of the village party branch and village committee, officers, retired cadres, group leaders, members of the supervisory committee, local villagers, factory owners, migrant workers, etc., and deeply discussed the emotional behavior changes of various roles under several land development modes. Findings It is found that the core rural areas of the Pearl River Delta represented by Village Q are based on the development of collective lands, and the use of collective non-agricultural construction land has promoted the local industrialization and urbanization, and has driven the rapid development of local economy. As the members of collective economy, the farmers indeed enjoy the value-added benefits brought by the non-agricultural use of land, but in practice, the granting of land rights makes the local farmers show a weak market competition and de-laboring “Deurbanization” in terms of values and behaviors. Conclusion Human psychology is the product of social construction. The formation of “Deurbanization” of farmers in Pearl River Delta is closely related to the land system in this area. Through the analysis of the formation mechanism of the “Deurbanization” of farmers in the core rural areas of the Pearl River Delta and the emotional behavior of survey data, it is found that empowering farmers land rights does not necessarily promote the transformation of farmers into modern citizens. On the contrary, it may make the farmers who happen to occupy specific areas become land rentiers, thus resulting in excessive dependence on the economic benefits of land rent and unable to transform into the real modern citizens. Therefore, the main part of value-added income from non-agricultural use of farmland should still be owned by the government in the form of land finance, so as to promote urban economic development and fair distribution of social wealth, and to truly promote the urbanization of farmers. From the angle of human urbanization, the land system should adhere to the constitutional order of land public ownership. That is to say, through strict urban planning and land acquisition system, the government shall own the increase in value-added income from non-agricultural use of land. Because only the main part of value-added income of non-agricultural use of agricultural land belongs to the government in the form of land finance, can it promote the urban economic development and the fair distribution of social wealth. Acknowledgement The paper is the achievement of “Spatial Sociology of Urban-Rural Integration in China”(20&ZD149) supported by the National Social Science Fund and “Research on Community Governance Strategy of ‘from Villagers to Urban Residents’ from the Perspective of Spatial Production”( Project No.: 2019ZZTS003) of the 2019 Hunan Provincial Postgraduate Project of Independent Exploration.

Application of the calculation method for calculating an economically justified land tax

The article considers the mechanism used to calculate the land tax. caused by the overestimation by the state of the cadastral value of land plots used as a tax base, which leads to the problem of economically unreasonable taxation for taxpayers. The directions for improving the mechanism of land tax calculation and changing the practice of taxation have been formed. The analysis of normative legal base, taxation practice, statistical data, economic publications devoted to the mechanism of land tax assessment has been carried out. The article contains judgments of the continuous presence of a significant overestimation of the tax base for the land tax in the tax system of Russia, which leads to the unreliable definition of the taxpayer’s tax liability. It is concluded that in case of disagreement of an organization or an individual with the amount of tax base, its revision is carried out within the framework of tax relations using the principle of economic feasibility and equality of taxation and calculation method developed by economic science to protect taxpayer’s rights.

Influence of land rent on production efficiency agricultural products

Presents the results of studies of the relationship between the value of land rent and the efficiency of production in agricultural organizations of the Ministry of Agriculture and Food of the Republic of Belarus located in various regions. The main mechanisms that determine this relationship are identified, including pricing, taxation and appropriation of rental income. The results of the production activity of economic entities with different levels of differential income are studied.

TAX REGISTER OF ZOLOCHIV ESTATE IN LVIV LAND FROM 1598

The article is devoted to the introduction into scientific circulation of a source on the history of Lviv land of Ruthenian Voivodeship – the tax register of Zolochiv private estate from 1598. So far, this is the only identified register of settlements that certifies that tax collection in the Kingdom of Poland was performed in that year. In the fund of the Crown Treasure Archive of the Central Archives of Historical Records in Warsaw (where most of the land tax registers are kept), no tax register for 1598 has been found. The researched document represents the list of 57 settlements in the eastern part of Lviv land, united into a single private estate with its center in the town of Zolochiv. During the 16th century, it belonged to the Górka, Czarnkowski, and Zborowski families. Shortly after the tax collection in 1598, Marek Sobieski, the grandfather of King Jan III Sobieski of Poland, became the estate owner. The register, along with the names of settlements, lists specific categories of the population, infrastructure facilities, the number of houses (in Zolochiv), the area of settlements in the „aratra” („plows”; an archaic unit of measurement), as well as the amount of tax. In the process of comparing the information presented in the document with similar data in other tax registers of Lviv land of the second half of the 16th century, a number of features were revealed. Thus, the register from 1598 provides incomplete information about local infrastructure (no data on taverns and distilleries; churches are mentioned only twice) and specific categories of the population (no rural artisans) but contains the first mentions of several settlements (Dumivtsi, Pudlivtsi, Tovstiv) and change of their status (the town of Adrinopil, which became a village). The article is accompanied by the publication of the document based on a copy in the book of the Lviv City Court, which is stored in the Central State Historical Archives of Ukraine in Lviv. The names of settlements are identified in square brackets.

Применение метода ипотечно-инвестиционного анализа для оценки рыночной стоимости земельных участков, обремененных непогашенными заемными средствами

Purpose: To consider the matter on the necessity to apply mortgage-investment analysis method for to assess market value of lands burdened with outstanding loans. To show the possibility to write down calculation formulas both given and not-given changes in a net operating income and in an asset value of being estimated land; to offer calculation formula variants for mortgage-investment analysis traditional techniques. To give recommendations on the assessment of price-forming indicator series. To classify mortgage-investment analysis method at its application for land market value cost evaluation. Methods: Market comparisons; mortgage-investment analysis; capitalization of land rent; capitalization by calculation models of assumed usage, investment group, debt coverage coefficient. Akerson, Elwood, residue. Results: The need to improve the methodology parameters is indicated. It’s established which calculation formulas of the methodology require an actualization due to the changes occurred in a land rent since the moment of initial definition of the values of given quantities. To increase the calculation result reliability it’s necessary to account for a big variability of the land exploitation conditions. Practical importance: There is given a composition for the method of capitalization by calculating models. The possibility to write down calculating formulas both given and not given changes of net operating income and asset value of being estimated land is demonstrated. It is proposed application sphere expansion for land rent capitalization method. The methodologies can be recommended for a practical use.