报告题目：The Impact of Land Value Taxation: Evidence from the United States（土地价值税的影响：来自美国的证据）

报告人：Zhou Yang（罗伯特莫里斯大学）

报告时间：2025年5月21日（星期三）上午10:00-11:15

报告地点：suncitygroup太阳新城318会议室

邀请部门：经济学系

报告人简介：

Dr. Zhou Yang is a Professor of Economics at Robert Morris University. She is also a Distinguished Fellow at the NAIOP Research Foundation. She previously served as a David C. Lincoln Fellow at the Lincoln Institute of Land Policy. Her research has focused on state and local tax policy and government regulations. Her research has been funded by the Lincoln Institute of Land Policy and the Progress and Poverty Institute. She has published articles in a number of journals, including Empirical Economics, Journal of Housing Economics, Journal of Real Estate Finance and Economics, and National Tax Journal, among others. Prior to her time in the United States, she worked on economic development policies and industrial planning in China.

报告摘要：

Growing concerns about revitalization and housing affordability have fueled a rising interest in land value taxation. Economic theory suggests that land value taxation can promote more efficient land use and encourage economic development. Despite the rich theoretical literature on land value taxation, empirical evidence of its impact remains limited. Approximately twenty municipalities in Pennsylvania implemented a variant of land value taxation, a split-rate tax. In addition, several of these cities have modified their tax rates, altering the land-to-building tax rate ratio. These policy changes provide a unique opportunity to examine the impacts of land value taxation. This study compiles a highly valuable dataset encompassing all policy changes related to land value taxation in Pennsylvania over the past three decades. Using this rich dataset, the study solves the identification problem in the existing studies by capturing the key structure of a split-rate tax. The results suggest that transitioning from traditional property taxation to land value taxation increases the capital intensity of land development. Moreover, the findings indicate that land value taxation offers a valuable tool to combat urban sprawl. Importantly, the research has significant policy implications for the successful implementation of land value taxation.