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ARTÍCULO
TITULO

Could Land-Only Taxation Save Local Government in Indiana?

Justin Ross    
Gyeoreh Lee     

Resumen

This paper articulates a case for Indiana to exempt all non-land property from the taxable portion of the property tax base. This moves the state closer to a tax system that has great support among economists for its advantages in encouraging economic growth, progressivity, and reducing environmental damage from urban sprawl. Indiana might particularly benefit from a land only tax because of its unique system of property tax caps. The merits of this approach hinge on driving a wedge between gross assessed value and net taxable value. Future empirical research is needed to determine the distributional impact that would result from such a policy change.

Palabras claves

PÁGINAS
pp. 29 - 42

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