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

被引：1

作者：

Miyazaki, Tomomi ^{[1
]}

Sato, Motohiro ^{[2
]}

机构：

[1] Kobe Univ, Grad Sch Econ, Nada Ku, 2-1 Rokkodai Cho, Kobe, Hyogo 6578501, Japan

[2] Hitotsubashi Univ, Grad Sch Econ, 2-1 Naka, Kunitachi, Tokyo 1860002, Japan

来源：

JOURNAL OF THE JAPANESE AND INTERNATIONAL ECONOMIES | 2022年 / 63卷

基金：

日本学术振兴会;

关键词：

Property tax; Land use in urban area; Preferential treatment on farmland; Urbanization; NATURAL EXPERIMENT; TAXATION; SPRAWL;

D O I：

10.1016/j.jjie.2021.101185

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

It is often said that farmland conservation in urban areas (i.e., cities and inner suburbs) is not desirable because it hinders the conversion of farmland into residential areas, thereby deterring urbanization. To solve such a problem, the Japanese government rectified the property tax preferential treatment of urban farmland in the 1990s. We utilize this reform as a natural experiment and examine its impact on land use. The empirical results show that the reform did not encourage the conversion of urban farmland into housing lots. This is one of the reasons concerning the shortage of housing supply in urban areas in Japan.

引用

页数：13

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