Search Results (36)

In the current conditions of development of the country’s market economy, the methodological support for cadastral land valuation requires effective modernization and improvement of the existing mechanisms for determining cadastral value for a fair distribution of land tax among landowners. In this regard, the aim of the study was to develop a methodology for taking into account the qualitative state of soils in the cadastral valuation of agricultural lands in the conditions of an active land market, as well as to modernize the method for taking into account the quality of soils within the framework of the income approach in the conditions of a depressed land market. The study was conducted based on a set of scientific methods: the analytical method was used to conduct an analysis of the scientific review of the problem area and to substantiate the relevance of the study, a cycle of laboratory experiments was conducted using mechanical and chemical analyses, the construction of thematic maps was carried out using the dispersion method, the regression modeling method was used to determine the cadastral value of garden plots, and the land rent capitalization method was used to calculate the cadastral value of agricultural land. Research results were as follows: Methodological recommendations were provided for taking into account the quality of soils in the form of an integral indicator of physical and chemical properties in the model for calculating the specific indicator of cadastral value (SICV) of garden and vegetable lands in the conditions of an active land market. The method of accounting for the qualitative state of soil fertility in the form of a weighted quality score of an agricultural land plot was modernized when determining the specific gross income within the framework of the land rent capitalization method used to calculate the SICV. Based on field work and laboratory experiments, current indicators of soil fertility status were obtained, and soil quality scores for Saint Petersburg were calculated. The possibility of using an integral indicator (soil quality score) as a cost factor instead of a large number of fertility status indicators was proven. Also, models for calculating the SICV of garden and vegetable plots were built for the conditions of an active land market, according to which the cadastral value of land plots in Saint Petersburg was calculated for subsequent land taxation. For agricultural lands, using the example of a land plot of a high-commodity agricultural enterprise (Leningrad Region), the cadastral value was also calculated using the proposed income approach method. The scientific significance of the study lies in the improvement of the methodological foundations of cadastral valuation, as well as the technology of taking into account the quality of soils when calculating the cadastral value. The practical significance of the study lies in the applicability of the results of soil quality assessment and models for calculating the SICV for land taxation; individual market valuation for lending, purchase, and sale; lease of agricultural land; and allocation of land plots on account of a land share. In the area of developing a set of melioration measures on agricultural lands, including the development and implementation of agricultural technologies and technical means to improve soil fertility, the results of laboratory studies to determine the physical and chemical properties of soils can be used. The obtained soil quality scores for Saint Petersburg are also applicable to identifying unused and degraded lands for their transfer to other types of use. Full article

The United Kingdom has had a series of unsuccessful attempts at securing land value capture in 1909, 1947, 1967, and 1975. The 1909 land duties would have taxed increases in land values irrespective of the source. The latter three combined public bodies, acquiring development land with levies on developers. For them, value uplift was limited to that arising from the granting of planning consent. None of the measures were fully implemented and were reversed by incoming governments. One of the key problems with value capture policies has been the lack of political consensus. Since 1979, consensus has developed around the use of three types of value capture instruments. Development corporations have been created for the regeneration of local areas by acquiring development land and improving it. Local authorities have been able to use planning obligations and community infrastructure levies to oblige developers to mitigate externalities. Governments have made it clear that these are not to be used as value capture devices and therefore are really applications of the polluter pays principle. Thirdly, there are national taxes that fall on increases in the value of land, namely, business rates, stamp duty land tax, capital gains tax, and inheritance tax. Full article

Global demand for ecosystem services like food and clean water is increasing, and it is crucial to economically value these services for the purposes of environmental conservation, land-use planning, and the implementation of green taxes. Focusing on a monoculture wheat agroecosystem, the economic value of ecosystem services and environmental damage from different farm management types is here compared with natural ecosystems in a semi-arid region in Iran during the 2019–2020 agricultural year. Using field survey data collected from 203 wheat farms with varying management practices, we estimated the economic value of six ecosystem services, along with three environmental damages. The net value of provisioning/regulating services less environmental disservices in wheat agroecosystems was highest for farms with a conservation management system, followed (in rank order) by intensive, traditional, organic, and industrial management types. Wheat agroecosystems recorded net values of 41.94% to 66.92% below those of natural ecosystems in the region. The findings show that converting natural ecosystems into wheat agroecosystems increases the value of provisioning services (food and forage) but also substantially increases environmental costs. These costs rose linearly with the value of increases in provisioning services. Full article

Land taxation, mainly the Land and Building Tax (LBT), is a critical revenue source for local governments in Indonesia, yet its contribution remains suboptimal due to inefficiencies in assessment and administration. This study focuses on the Lebak Regency to optimize the Sales Value of Taxable Objects (SVTO) assessment, a key determinant of LBT revenue. Using spatial analysis, Land Value Zones (LVZ), and socio-economic data, the research evaluates assessment ratios to identify discrepancies between SVTO and market values. Adjustments to SVTO are proposed based on spatial patterns, such as land use and infrastructure, and the Index of Developing Villages (IDV). Findings reveal significant disparities between assessed and market values, with assessment ratios ranging from 1% to 267%. Simulations indicate potential LBT revenue of IDR 224.7 billion under full compliance, compared to IDR 44.22 billion, the 2024 target. Adjustments based on spatial patterns from land use planning and village development indices enhance equity and accuracy in tax assessments, optimizing local revenues. Despite these improvements, the study’s limitations lie in the lack of community validation for the proposed methodology, which is essential to confirm its practicality and acceptance. Future research should address this gap and explore household-level dynamics, including tax affordability and spending patterns, to enhance policy inclusivity and align taxation systems with local socio-economic realities. Full article

China actively explores the green development road by promoting the intensive use of urban construction land and low carbon emissions. This research evaluates urban construction land intensity and carbon emission efficiency by using a multifactor comprehensive evaluation method and SBM model and measures the spatial characteristics of between urban construction land intensity and carbon emission efficiency by Moran’s I and LISA scattering. The result shows that (1) the average value of urban construction land intensity was constantly improving from 0.11 in 2000 to 0.29 in 2021, (2) the value of carbon emission efficiency generally showed a fluctuating downward from 0.89 in 2000 to 0.66 in 2009 and then a fluctuating upward to 0.84 in 2021, with many provinces located in the Level III and IV carbon emission efficiency intervals, (3) the land development, road density, technology development, and fixed asset investment have a negative impact on carbon emission efficiency, while the greening level and tax have a positive promotion effect, and (4) the correlation and spatial features between urban construction land intensity and carbon emission efficiency in 30 provinces have consistency, as well as heterogeneity in the temporal and spatial development trends. Policy implications are accordingly proposed. Full article

Sprawling land development patterns have exacerbated ecological degradation, social fragmentation, and public health problems. Perverse incentives arise from the ability to privatize collectively created value in land rents and socialize ecological costs. Land value taxation (LVT) has been shown to encourage urban infill development by reducing or eliminating rent-seeking behavior in land markets. However, despite its purported benefits, this tax reform is value monistic in its definition of optimal land use and, therefore, does little to address the lack of non-market information to inform land use decisions. We propose an ecological-impact-weighted land value taxation policy (ELVT) which incorporates the ecological footprint of land use into one’s land value tax burden. We test both proposed policies (LVT and ELVT) relative to a “status quo” (SQ) property tax scheme, utilizing a conceptual spatially explicit agent-based model of land use behaviors and housing development. Our findings suggest that both tax interventions can increase the capital intensity and decrease the land intensity of housing development. Furthermore, both tax interventions can lead to a net profit loss for speculators and a decrease in the average housing unit price. The ELVT scheme is shown to significantly increase urban nature provisions and dampen the loss of ecological value across a region. Full article

This article presents a substantiation of methods for assessing the impact of anthropogenic noise pollution for land taxation. Statistical analyses have been carried out in order to establish the dependence of the market value of land plots for residential development in St. Petersburg on noise pollution caused by transport infrastructure facilities. The obtained data allowed us to conclude that in the modern conditions of the imperfect market, the considered factor is externalized. When finding the dependence, it can be included in the economic–mathematical model of cadastral value determination as an internal factor of the market, thus ensuring the principle of fairness of taxation. The lack of market reaction dictates the need to internalize negative environmental externalities through state regulation of land redistribution or redistribution of the tax burden between land rightholders and rightholders of objects that create noise. Full article

Understanding economic scenarios is crucial in all production chains. Tropical pastures are Brazil’s primary food source for beef cattle production, and current pasture management is not ideal due to land degradation. An economic evaluation assists farmers with improving pasture management using novel techniques, such as nitrogen (N) fertilization, which is straightforward and practical. The economic effects of different N fertilizer levels in beef cattle production were evaluated. This study was conducted over three years (2014/2015, 2015/2016, and 2016/2017) using four concentrations of urea fertilizer (0, 90, 180, and 270 kg N/ha). A principal component analysis and sensitivity analysis were performed using financial data. A financial pattern was observed, with increases in some variables, such as cost-effective operating and cost-total operating from those measuring costs and gross revenue, operating profit, and net income from those estimating revenues. Treatment with 180 kg N/ha fertilizer resulted in increased profitability, payback, internal rate of return, and net present value (at 6% and 12% tax) of 17.76%, 2.79 years, 35.79%, and USD 5926.03 and USD 1854.35, respectively. For this study, the main costs associated with profitability were supplementation, animal purchases, and sale prices. The best treatment to achieve excellent grazing pressure in tropical areas with oxisol is 180 kg/ha per year. Full article

Due to the basic carrier function of land, the economic and ecological effects of Environmental Protection Tax Law (EPTL) will be reflected in the land use. Therefore, this article investigates the effect of EPTL on land green use efficiency (LGUE). To be specific, based on the panel data of 278 prefecture-level cities in China from 2012 to 2020, LGUE is evaluated through a global super efficiency epsilon-based measure (EBM) with unexpected output. Then, the reform of “sewage fee-to-tax” is regarded as a natural experiment to accurately evaluate the effect of EPTL on LGUE. The result that the implementation of EPTL significantly drives LGUE is confirmed. The mechanism tests show that the implementation of EPTL enhances the intensity of green innovation, promotes the optimization of industrial structure, and thereby improves LGUE. Moreover, we find that the moderating effect of tax rate increase is nonlinear and exhibits an inverted U-shape. That is, below a certain value, the tax rate increase will strengthen the EPTL’s ability to improve LGUE. However, after exceeding the value, the tax rate increase will weaken the EPTL’s ability to improve LGUE. Targeted suggestions are proposed for improving the environmental protection tax system and LGUE. Full article

In the Amazon region, land-use cover change has been identified as the primary factor responsible for deforestation and CO₂ emissions. Concurrently, the average sawn yield of wood industries in the Amazon serves as a vital sustainability indicator due to its linkage with forest degradation and CO₂ emissions. The first part of this study reviews published works and proposes a unified value of 46.54% with a standard deviation of 7.07% for the sawn yield in the State of Pará—Amazon Region. In the second part of this study, principal component analysis is applied to a ten-year historical series, from 2008 to 2018, encompassing 14 indicators across all 144 municipalities of the State of Pará. The results suggest that the socioeconomic dimension, with component loadings between 0.86 and 0.96, is predominantly influenced by population, value-added tax, and the number of households with electric consumption. The number of medical doctors per 1000 people (DOC) is also tied to the socioeconomic dimension, presenting component loadings between 0.72 and 0.80. Indicators such as cattle, deforestation, and CO₂ emissions correlate with the environmental dimension, registering component loadings above 0.7. The factors examined embody the Amazon’s socioeconomic and environmental problems, including cattle rearing, deforestation, agricultural areas, and consequent CO₂ emissions. Indeed, deforestation and CO₂ emissions arise primarily from agriculture and animal husbandry, particularly cattle rearing. Wood production indicators yield low values of component loadings, suggesting a weak correlation with the environmental dimension. However, they simultaneously imply that wood production activity has been associated with CO₂ emissions since 2014 and is therefore connected to land-use change. In summary, this work’s analysis suggests that wood products and wood residues are linked not only to socioeconomic factors but also to forest degradation and CO₂ emissions. Full article

The cost segregation study is a tax planning strategy employed to optimize cash flow by redefining real estate assets as personal property and land improvement, enabling accelerated tax depreciation. However, conventional cost segregation practices suffer from limitations, such as time-consuming procedures and high associated costs, which hinder their effectiveness. To overcome these challenges, this paper presents an innovative strategy that integrates Building Information Modelling (BIM) to develop an automated cost segregation system. The research aims to optimize the workflow by developing a BIM model and using 5D BIM to perform a cost segregation study by categorizing building elements under a Modified Accelerated Cost Recovery System (MACRS). This workflow aims at minimizing the time and financial resources expended with traditional methodologies. The proposed workflow enables precise identification and separate depreciation of building components, resulting in significant tax deductions that would otherwise be unattainable. The results indicate that performing cost segregation with BIM leads to a significant increase in depreciation amounts, particularly during the initial six years, while also raising the net present value of depreciation by 45%. The integration of BIM technology facilitates effective management and sharing of cost segregation data among stakeholders, enhancing collaboration and decision-making throughout the project lifecycle. Owners can optimize cost management and financial planning, identifying tax-saving opportunities and improving cash flow. General Contractors (GCs) can leverage the system during the bidding process, enhancing their competitiveness and project acquisition potential. Future research can explore the integration of cost segregation modules from BIM with asset management tools, enabling improved facility and fiscal management of building components. Such integration holds promise for enhancing the construction and real estate industry’s overall efficiency and performance. Full article

The implementation plan of the National Ecological Civilization Pilot Zone (Jiangxi) is an experimental policy aimed at exploring the path of ecological value realization, optimizing industrial structure, and ultimately promoting the green economic development of cities in ecologically distressed areas based on good ecological protection and construction. Its policy objectives are as follows: (1) provide policy references for the development of other ecologically distressed areas in other Chinese territories, and (2) achieve a win–win situation for both ecological improvement and economic development and promote the harmonious development of humans and nature. This study considers China’s ecological governance pilot policy as a “quasi-natural experiment” based on a panel of 81 Chinese cities in Jiangxi Province, China, from 2014 to 2020. A DID model is constructed to study the impact of China’s ecological governance policies on the quality development of Chinese cities in four dimensions: economic development, economic structure, ecological environment, and the disposable income of residents. The following impacts are observed: (1) Ecological governance policies have insignificant effects on GDP promotion, and the above findings still hold after a series of robustness tests, such as the parallel trend test and PSM-DID and placebo tests. (2) Ecological governance policies can significantly improve the rationalization of the economic structure, promote the improvement of ecological environments, and increase the disposable income of residents in the pilot cities. (3) Due to the strong control of local governments over regional economies in China, the stronger the government intervention in the economy, the greater its effect on policy inhibition. (4) The economic structure of ecologically distressed regions is relatively homogeneous, and the primary industry makes up a high proportion of agricultural production. Since China abolished agricultural taxes in 2006, local governments are unable to obtain government tax revenues from agricultural production. The ecological management policy can not only protect land fertility but also reduce the over-exploitation of land resources. It can indirectly increase the scale of agricultural production per unit of land (i.e., the same land resources can create more output value), prompt the transfer of agricultural labor to secondary and tertiary industries, and promote the development of secondary and tertiary industries, which in turn improves the source of local government tax revenue. Moreover, the increase in government tax revenue can increase investment in ecological environments. This in turn increases the tax revenue of local governments, and the increase in government tax revenue can increase investments in ecological and environmental management; this eventually results in a green and high-quality development path with respect to the positive cycle of ecological protection and economic development. Therefore, the scale of agricultural production per unit of land and government tax revenue are important mediating variables for ecological environment improvements, and the mediating effect is obvious. Full article

The question of land ownership is fundamental to any modern society and has been blamed as the root of numerous social inequalities. This paper explores one potential solution to the land question, Land Value Tax (LVT), which was first popularised in the 1880s by Henry George. Despite its long history, LVT has not been widely implemented, but recently proposals to replace existing property taxes with this form of taxation have re-emerged on the political scene. While the Welsh Government has recently explored the idea of introducing an LVT, there are limited studies on this form of taxation in the context of a discretionary planning system, such as the Welsh planning system. This paper conducts exploratory qualitative research using Wales as a case study. Data was collected via semi-structured interviews with experts across various related fields, primarily within taxation and planning, to establish the potential effects of LVT in practice, with a particular focus on how it might affect the equity of planning outcomes. Overall, the research showed that despite the strong theoretical potential, fundamental practical issues would diminish the ability of LVT to effectively influence planning. LVT is argued to be largely incompatible with a discretionary planning system (e.g., the Welsh planning system), and therefore, the research concluded that many of the potential benefits of LVT could be better achieved through reforms to existing taxes and planning processes, particularly land value capture mechanisms. Full article

Understanding the spatial correlation network of inter-provincial wheat production is vital for ensuring food security and achieving sustainable agricultural development in China. However, the spatial correlation characteristics of wheat production and their determinants remain unclear. In this study, an improved gravity model was used to calculate the spatial correlation of inter-provincial wheat production in China based on available panel data from 2000 to 2020. The spatial-temporal evolution characteristics and the driving factors of the spatial correlation network of inter-provincial wheat production in China were analyzed using social network analysis (SNA) and a quadratic assignment procedure (QAP). The findings indicated that (1) the spatial correlation of inter-provincial wheat production first increased and then decreased. The network density increased from its lowest value (0.2598) in 2000 to its maximum value (0.2782) in 2016 and then continued to fluctuate. (2) The spatial correlation network of inter-provincial wheat production presented a “core-periphery” distribution pattern for the major wheat-producing areas (such as Jiangsu, Anhui, and Hubei) and non- major wheat-producing areas (such as Jilin, Qinghai, Guangxi, and Beijing), and the roles of the blocks in the network varied with time and space. (3) The implementation of grain-related policies (such as the abolition of agricultural taxes, the implementation of industry nurturing agriculture, and the minimum grain purchase price policy) positively affected the development of the spatial correlation network of wheat production. Since the implementation of the minimum purchase price policy for wheat in 2006, the network density reached its maximum value (0.2782), the network efficiency reached its minimum value (0.5985), and the stability of the network structure greatly improved. (4) The interactions between the internal natural conditions and the external socioeconomic factors promoted the construction of a spatial correlation network for wheat production. The differences in geographical adjacency, land resources, temperature, and sunlight hours were all significant at the 1% level, highlighting the substantial impact of these factors on the spatial correlation intensity of wheat production in China. This study provides a reference for the development of cooperative cross-regional wheat production and the formulation of distinct policies for the production of wheat and other grains. Full article

The valuation of wetland ecosystem services and the construction of environmental landscapes are generally recognized as contributing to the sustainable development of human wellbeing. The valuation of ecosystem services plays an important role in planning for the recovery of degraded wetlands and in urban wetland park management; however, the role of the valuation of ecosystem services is always ignored. To bring more intuitive awareness to the importance of the ecological functions of wetlands and to rationally plan wetland parks, the Lotus Lake National Wetland Park (LLNWP), an urban wetland park in Northeast China, was selected as the study area. We referred to the millennium ecosystem assessment (MA) method and calculated the valuation of this park using the market value, benefit transfer, shadow engineering, carbon tax, and travel cost. ArcGIS was used for remote sensing interpretation. The research results were as follows. LLNWP was classified under seven types of land-use. The functions of the ecosystem services included provisioning, regulating, supporting, and cultural services, and their total value in LLNWP was 11.68×10⁸ CNY. Regarding the per-unit area value of the ecological service functions of different land types, it was found that forest swamp > herbaceous swamp > artificial wetland > permanent river > floodplain wetland. Combined with the characteristics of the functions of its ecosystem’s services, LLNWP was divided into ecological and socio-cultural functions. Then, according to the main service functions of the different land types, we propose that the space in LLNWP can be reused, and proposal planning and management suggestions can be made with the aim of preserving the basic functions. Full article