globalchange  > 气候变化事实与影响
DOI: 10.1007/s11625-018-0598-6
WOS记录号: WOS:000460361900003
论文题名:
Reforming local public finance to reduce resource consumption: the sustainability case for graduated property taxation
作者: Cohen, Maurie J.
通讯作者: Cohen, Maurie J.
刊名: SUSTAINABILITY SCIENCE
ISSN: 1862-4065
EISSN: 1862-4057
出版年: 2019
卷: 14, 期:2, 页码:289-301
语种: 英语
英文关键词: Home size ; Public finance ; Fiscal policy ; Housing ; Sustainable consumption ; Absolute reductions ; Sufficiency
WOS关键词: HOUSE SIZE ; CARBON FOOTPRINT ; LAND MONOPOLY ; TAX ; EFFICIENCY ; CLIMATE ; CITY ; MCMANSIONS ; EMISSIONS ; IMPACT
WOS学科分类: Green & Sustainable Science & Technology ; Environmental Sciences
WOS研究方向: Science & Technology - Other Topics ; Environmental Sciences & Ecology
英文摘要:

The customary mode of flat rate-property taxation used in the United States and many other Anglospheric countries encourages the consumption of ever greater volumes of energy and materials by relatively affluent households and exacerbates social inequalities. Transition from an invariable tax rate on residential real estate to a graduated schedule could enhance local sustainability by ameliorating the trend toward larger houses and associated increases in resource appropriation. This form of progressive property taxation was most notably implemented in New Zealand during the latter years of the nineteenth century, and has periodically attracted attention as a way to discourage the amassing of large landholdings in rural areas and to maintain housing affordability in cities. This paper considers the design and implementation challenges of a graduated property tax which, by dampening demand for outsized dwellings, could be a useful part of a comprehensive package of climate-change policies for local governments.


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资源类型: 期刊论文
标识符: http://119.78.100.158/handle/2HF3EXSE/131195
Appears in Collections:气候变化事实与影响

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作者单位: New Jersey Inst Technol, Newark, NJ 07102 USA

Recommended Citation:
Cohen, Maurie J.. Reforming local public finance to reduce resource consumption: the sustainability case for graduated property taxation[J]. SUSTAINABILITY SCIENCE,2019-01-01,14(2):289-301
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