Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Risk-Based Taxation of Hazardous Land Development
Planning scholars have argued that property owners who develop land in hazardous areas, and thereby impose costs on their communities for emergency planning and disaster recovery, should pay their fair share of those costs. We describe a method of allocating such costs for hurricanes based on relative risk and apply it to Lee County, Florida. While the impact on most property owners is likely to be modest, we show that a risk-based assessment can achieve tax benefit equity and be the means of financing local government costs of disaster response and recovery not covered by federal and state disaster aid.
Risk-Based Taxation of Hazardous Land Development
Planning scholars have argued that property owners who develop land in hazardous areas, and thereby impose costs on their communities for emergency planning and disaster recovery, should pay their fair share of those costs. We describe a method of allocating such costs for hurricanes based on relative risk and apply it to Lee County, Florida. While the impact on most property owners is likely to be modest, we show that a risk-based assessment can achieve tax benefit equity and be the means of financing local government costs of disaster response and recovery not covered by federal and state disaster aid.
Risk-Based Taxation of Hazardous Land Development
Deyle, Robert E. (Autor:in) / Smith, Richard A. (Autor:in)
Journal of the American Planning Association ; 66 ; 421-434
31.12.2000
14 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Unbekannt
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