Equity and Efficiency Considerations in Use Value Taxation
2005
By: David Soule, Lincoln Institute of Land Policy
https://www.lincolninst.edu/sites/default/files/pubfiles/1075_soule_complete_web.pdf
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This report presents the opportunities and challenges of use value taxes as a land use strategy, including concerns with equity and efficiency, in Massachusetts and New Hampshire. It finds that there was increased tax burden on communities in New Hampshire, which may or may not be justified by sprawl, but that there was no effect in Massachusetts.