Abstract

http://ssrn.com/abstract=1736061
 
 

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Property Tax on Privatized Roads


Jason Junge


University of Minnesota - Twin Cities

David Matthew Levinson


University of Minnesota - Twin Cities

July 31, 2010


Abstract:     
Roads cover a significant fraction of the land area in many municipalities. The public provision of roads means this land is exempt from the local property tax. Transferring roads from public to private ownership would not only remove maintenance costs from city budgets, but increase potential property tax revenue as well. This paper calculates the value of the land occupied by roads in sample cities and determines the potential revenue increase if they were subject to property tax. Further calculation computes the extent to which the property tax rate could be reduced if the land value of roads were added to the tax base. Property tax on privatized roads could generate meaningful revenue, but a corresponding reduction in rate for existing property would be small.

Number of Pages in PDF File: 11

Keywords: Roads, Privatization, Tax, Public, Property Tax

JEL Classification: R40, R41, H20

working papers series


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Date posted: January 8, 2011 ; Last revised: January 21, 2011

Suggested Citation

Junge, Jason and Levinson, David Matthew, Property Tax on Privatized Roads (July 31, 2010). Available at SSRN: http://ssrn.com/abstract=1736061 or http://dx.doi.org/10.2139/ssrn.1736061

Contact Information

Jason Junge
University of Minnesota - Twin Cities ( email )
420 Delaware St. SE
Minneapolis, MN 55455
United States
David Matthew Levinson (Contact Author)
University of Minnesota - Twin Cities ( email )
420 Delaware St. SE
Minneapolis, MN 55455
United States
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References:  8

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