物业估价原则-政策变化如何损害城市发展

IF 6 1区社会学 Q1 ENVIRONMENTAL STUDIES

Land Use Policy Pub Date : 2025-01-16 DOI:10.1016/j.landusepol.2025.107474

Aneta Chmielewska , Marek Walacik , Richard Grover

{"title":"物业估价原则-政策变化如何损害城市发展","authors":"Aneta Chmielewska , Marek Walacik , Richard Grover","doi":"10.1016/j.landusepol.2025.107474","DOIUrl":null,"url":null,"abstract":"<div><div>Local government units rely primarily on their own revenues for financing, with sources varying in fiscal efficiency and functions. Key among these are local fees and property taxes, crucial for municipal income in most developed economies. In regions without ad valorem taxes, alternatives like betterment levies on changes in real estate structures are used. Property valuation principles, which define the scope and methods, are critical and often impact urban development. This article investigates how legal adjustments in property valuation for betterment levies affect municipal revenues and urban development policies.</div></div>","PeriodicalId":17933,"journal":{"name":"Land Use Policy","volume":"150 ","pages":"Article 107474"},"PeriodicalIF":6.0000,"publicationDate":"2025-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Property valuation principles – How policy changes can be detrimental to urban development\",\"authors\":\"Aneta Chmielewska , Marek Walacik , Richard Grover\",\"doi\":\"10.1016/j.landusepol.2025.107474\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>Local government units rely primarily on their own revenues for financing, with sources varying in fiscal efficiency and functions. Key among these are local fees and property taxes, crucial for municipal income in most developed economies. In regions without ad valorem taxes, alternatives like betterment levies on changes in real estate structures are used. Property valuation principles, which define the scope and methods, are critical and often impact urban development. This article investigates how legal adjustments in property valuation for betterment levies affect municipal revenues and urban development policies.</div></div>\",\"PeriodicalId\":17933,\"journal\":{\"name\":\"Land Use Policy\",\"volume\":\"150 \",\"pages\":\"Article 107474\"},\"PeriodicalIF\":6.0000,\"publicationDate\":\"2025-01-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Land Use Policy\",\"FirstCategoryId\":\"90\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0264837725000079\",\"RegionNum\":1,\"RegionCategory\":\"社会学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ENVIRONMENTAL STUDIES\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Land Use Policy","FirstCategoryId":"90","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0264837725000079","RegionNum":1,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ENVIRONMENTAL STUDIES","Score":null,"Total":0}

引用次数: 0

摘要

地方财政主要依靠本级财政收入，财政效率和职能来源参差不齐。其中最关键的是地方收费和财产税，这对大多数发达经济体的市政收入至关重要。在没有从价税的地区，则根据房地产结构的变化征收改善税等替代方案。界定范围和方法的房地产估价原则至关重要，往往会影响城市发展。本文探讨了物业估价的法律调整对市政收入和城市发展政策的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Property valuation principles – How policy changes can be detrimental to urban development

Local government units rely primarily on their own revenues for financing, with sources varying in fiscal efficiency and functions. Key among these are local fees and property taxes, crucial for municipal income in most developed economies. In regions without ad valorem taxes, alternatives like betterment levies on changes in real estate structures are used. Property valuation principles, which define the scope and methods, are critical and often impact urban development. This article investigates how legal adjustments in property valuation for betterment levies affect municipal revenues and urban development policies.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Land Use Policy ENVIRONMENTAL STUDIES-

CiteScore

13.70

自引率

8.50%

发文量

553

期刊介绍： Land Use Policy is an international and interdisciplinary journal concerned with the social, economic, political, legal, physical and planning aspects of urban and rural land use. Land Use Policy examines issues in geography, agriculture, forestry, irrigation, environmental conservation, housing, urban development and transport in both developed and developing countries through major refereed articles and shorter viewpoint pieces.