Property tax and farmland use in urban areas: Evidence from the reform in the early 1990s in Japan

A question now being asked in many states is whether the property tax is too burdensome and whether it should be displaced by another tax. Many states have lowered property taxes on specific classes of property, while other states are considering more widespread relief from property taxes. If property taxes are reduced, other taxes will have to be increased in order to offset reductions in government revenues. What is the effect of substituting one tax for another; who will pay more and who will pay less if property taxes are decreased and sales or income taxes increased? Will overall regressiveness of taxes be reduced by substitution? The basic technique of sampling and analysis presented here hopefully will be applicable in many states and will provide important answers to these questions.

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Effects of the Property Tax in Urban Areas

Housing Urban America ◽

10.4324/9780203789711-50 ◽

2017 ◽

pp. 547-559

Author(s):

Dick Netzer

Keyword(s):

Urban Areas ◽

Property Tax

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Management of minor ailments in primary schoolchildren in rural and urban areas

Child Care Health and Development ◽

10.1046/j.1365-2214.1996.787787.x ◽

1996 ◽

Vol 22 (3) ◽

pp. 167-174

Author(s):

J A Cantrill ◽

B Johannesson ◽

M Nicholson ◽

P R Noyce

Keyword(s):

Urban Areas ◽

Rural And Urban Areas ◽

Rural And Urban ◽

Primary Schoolchildren ◽

Minor Ailments

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Cannabis use in Switzerland: The role of attribution of drug use to friends, urbanization and repression 1The study was supported by the Swiss Federal Office of Public Health (Bundesamt für Gesundheit BAG) Grant 316.96.5980.

Swiss Journal of Psychology ◽

10.1024//1421-0185.60.2.99 ◽

2001 ◽

Vol 60 (2) ◽

pp. 99-107 ◽

Cited By ~ 7

Author(s):

Holger Schmid

Keyword(s):

Drug Use ◽

Urban Areas ◽

Hierarchical Linear Model ◽

Cannabis Use ◽

School Aged Children ◽

Structural Variables ◽

Hbsc Study ◽

Nationally Representative ◽

Highly Correlated ◽

Individual Use

Cannabis use does not show homogeneous patterns in a country. In particular, urbanization appears to influence prevalence rates, with higher rates in urban areas. A hierarchical linear model (HLM) was employed to analyze these structural influences on individuals in Switzerland. Data for this analysis were taken from the Switzerland survey of Health Behavior in School-Aged Children (HBSC) Study, the most recent survey to assess drug use in a nationally representative sample of 3473 15-year-olds. A total of 1487 male and 1620 female students indicated their cannabis use and their attributions of drug use to friends. As second level variables we included address density in the 26 Swiss Cantons as an indicator of urbanization and officially recorded offences of cannabis use in the Cantons as an indicator of repressive policy. Attribution of drug use to friends is highly correlated with cannabis use. The correlation is even more pronounced in urban Cantons. However, no association between recorded offences and cannabis use was found. The results suggest that structural variables influence individuals. Living in an urban area effects the attribution of drug use to friends. On the other hand repressive policy does not affect individual use.

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