2013 Fiscal Year Final Research Report
land tax reform and the policy effects on urban sustainability
| Project/Area Number |
24730248
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Economic policy
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| Research Institution | Kyoto Prefectural University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2014-03-31
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| Keywords | 地方環境税 / 共有資源税 / 地価税 / 財産税の分離税率課税（SRT) / 土地税制改革 / 持続可能な土地利用 / 持続可能な都市発展 |
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| Research Abstract |
Pennsylvania 15 communities in U.S. have experience with split-rate property taxation (SRT), which is taxed land at a higher rate than structures. It is expected that the tax would penalize land speculation and encourage urban development. However, on the other hands, it could create an incentive to build on farmlands and open spaces. How are such areas protected in Pennsylvania communities? This study conducts a field survey, e.g. in Pittsburgh and Harrisburg etc., and shows they would be protected by zoning or the strict regulation through land use planning. However, in Japan, it is well known that the private ownership have is very strong. Therefore, when SRT is introduced in Japan, it will be required to make the land use plans which make it possible to regulate socially and to conserve the ecologically sensitive areas.
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