Deteminants of City Planning Taxation and Tax Rates in Japanese Municipalities
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- Tanishita Masayoshi
- Chuo University
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- Imanishi Akihiro
- Chuo University
Bibliographic Information
- Other Title
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- 都市計画税の課税および税率の決定要因
- トシ ケイカクゼイ ノ カゼイ オヨビ ゼイリツ ノ ケッテイ ヨウイン
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Abstract
The city planning tax is a special purpose tax levied to pay for the expenses required to carry out urban planning works and/or land readjustment projects. However, about half of municipalities do not use this tax and its rates tend to have spatial autocorrelation. We examine the determinants of city planning tax using Logit/Probit model for the taxation and Tobit model for the tax rates. City planning tax seems to be installed based on not infrastructure condition but mimicking behavior.. Property tax, which is not earmarked tax, tends to substitute for city planning tax.
Journal
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- Journal of the City Planning Institute of Japan
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Journal of the City Planning Institute of Japan 41.3 (0), 631-634, 2006-10-25
The City Planning Institute of Japan
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Details 詳細情報について
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- CRID
- 1390845712968959488
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- NII Article ID
- 130007411518
- 10018315791
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- NII Book ID
- AN10276504
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- ISSN
- 21850593
- 09160647
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- NDL BIB ID
- 8578219
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- Crossref
- CiNii Articles
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- Abstract License Flag
- Disallowed