Vertical externalities in cigarette taxation: Do tax revenues go up in smoke?

In federal systems, where tax bases are joint property, the tax policy of one level of government affects the tax base of the other. This paper examines the interdependence of US federal and state cigarette tax rates. Our results suggest that states may reduce their cigarette tax rate by as much as 48 cents per dollar increase in the federal tax rate. Thus, a federal tax hike may reduce the amount of generated state tax revenues both directly (the overall tax rate rises and the state tax base declines), and indirectly (the state tax rate declines).     

机场项目竣工环境保护验收飞机噪声监测的组织实施

本文结合某机场项目竣工环境保护验收监测,重点探讨如何组织实施机场周围飞机噪声的现场监测。     

机场飞机噪声声环境指标分析及规划选址分析

不同规模的机场,选址不同,飞机噪声影响程度不同,对机场周边土地进行合理利用,以降低飞机噪声影响,本文列出了国内不同规模机场飞机噪声的声环境指标,并对机场周围土地利用规划进行了分析。     

Neighborhood effects of concentrated mortgage foreclosures

As the national mortgage crisis has worsened, an increasing number of communities are facing declining housing prices and high rates of foreclosure. Central to the call for government intervention in this crisis is the claim that foreclosures not only hurt those who are losing their homes to foreclosure, but also harm neighbors by reducing the value of nearby properties and in turn, reducing local governments’ tax bases. The extent to which foreclosures do in fact drive down neighboring property values has become a crucial question for policy-makers. In this paper, we use a unique dataset on property sales and foreclosure filings in New York City from 2000 to 2005 to identify the effects of foreclosure starts on housing prices in the surrounding neighborhood. Regression results suggest that above some threshold, proximity to properties in foreclosure is associated with lower sales prices. The magnitude of the price discount increases with the number of properties in foreclosure, but not in a linear relationship.     

Buyer information and the hedonic: The impact of a seller disclosure on the implicit price for airport noise

Revealed preference methods like the hedonic model generally assume economic agents have access to publicly available information and use it effectively. In the housing market, the recent proliferation of seller disclosure laws suggests that policymakers perceive buyers to be less than “fully informed,” presumably since they face higher information acquisition costs than sellers. The introduction of an airport noise disclosure in the residential housing market surrounding the Raleigh–Durham International Airport is used as a quasi-random experiment to analyze the impact of this type of information asymmetry between buyers and sellers on housing prices. The results from a regression analysis that controls for potential spatial and temporal confounders, suggest that the airport noise disclosure reduced the value of houses most heavily impacted by airport noise by 2.9 percent. This represents approximately a 37 percentage point increase in the implicit price of airport noise. The results provide evidence that publicly available information, such as that available for airport noise, may not be adequately considered by all buyers. They also suggest that the information environment should be carefully considered when using housing data and the hedonic model to value urban amenities and disamenities.     

Alternative Methods of School Finance: An Empirical Analysis of Cities in San Diego County

. Two alternatives to the local school property tax are explored using a simulation model: a power equalizing property tax and a state-wide property tax. The effects on residents’tax burdens and service levels are estimated and compared for residents of 13 cities in San Diego County. Under each of the available options shifts in tax burdens would occur. One high income city is a major beneficiary. Three others which would be required to contribute more to education are otherwise dissimilar; one is already taxing itself heavily. When tax effort is considered, cities intended to be prime beneficiaries do benefit but not greatly. The principal gainer is a city with high income and high property values. This analysis does not indicate that these alternative programs are more equitable than the present property tax.     

机场与城市物流园区关系的研究

在经济全球化和区域一体化的宏观背景下，机场作为所在城市的门户，越来越体现出它的重要作用，一些大型机场的服务范围甚至覆盖了整个经济区。从现代世界经济的逐步开放和国际化的经济活动规律可知，一个现代化的经济、金融、贸易中心城市，机场一定是城市物流团区不可缺少的重要资源。本文主要分析了城市的物流园区和机场处于怎样的地位，结合物流园区发展的规律，提出现代化机场的物流服务内容及模式，从而阐述了机场与城市物流园区之间的关系。     

Three-rate property taxation and housing construction

This paper examines the effect of property taxation on housing construction. In 2001, Finnish municipalities were allowed to levy an extra property tax on undeveloped land zoned for housing. Municipalities that adopted the new tax instrument have a three-rate tax property tax system with different tax rates on land before development, land after development and buildings. The remaining municipalities have a two-rate system with a uniform land tax and a building tax. A theoretical model of decisions by landowners suggests that the pre-development land tax ought to lead to faster development, but also the density of development may be affected. In the two-rate system land tax is neutral. The empirical results suggest that landowners respond to the tax incentives. Municipalities that adopted the three-rate property tax system saw an increase in single-family housing starts of roughly 12 percent.     

Property Tax Equalization Rates: Implications of Their Use in Tax Inequality Cases in the City of New York

A bstract . The New State Board of Equalization and Assessment annually determines for each taxing jurisdiction within the state, an estimate of the ratio of its assessed values to market values. The methods used in constructing such ratios are reviewed as well as the ways in which the ratios are used. Special emphasis is given to the use of the ratio by taxpayers in tax inequality or certiorari cases. Using data on New York City , it is estimated that maximum use of the ratio in such cases could lead to as much as a 22 percent reduction in the City's property tax base. As well, estimates are made of the redistributive effects across different property types in the city under the assumption that tax rates are increased to just offset the revenue effects of the tax base erosion. The most obvious effect is the increased burden on residential housing owner-occupiers.     

The spatial effects of a tax on housing and land

This paper analytically investigates the spatial consequences of a tax on housing and land. In general, a property tax is not spatially neutral; instead it disproportionately affects certain parts of the city. The property tax can therefore create distributional inequities and can distort the pattern of residential and industrial location. We derive conditions on locational preferences and housing production that determine which parts of a city will be disproportionately affected by a property tax. Empirical estimates suggest that central locations will be disproportionately affected by property taxes.     

Federal deductibility and local property tax rates

Recent econometric work has suggested that federal deductibility of state and local taxes has raised the proportion of these taxes—especially property taxes—in local budgets. This paper lends additional support to these earlier findings by showing that one channel through which deductibility leads to higher local property tax revenues is by increasing the rate of local property taxation. Specifically, we find that if deductibility were eliminated, the mean property tax rate in our sample would fall by 0.00715 ($7.15 per $1000 of assessed property), or 21.1% of the mean tax rate.     

Property taxes and property values: evidence from Proposition

We examine the effect of Proposition  on revenues and housing prices in Massachusetts. Communities that were initially constrained by the law saw large increases in state aid and the use of fees. We use these initial constraints as instruments for changes in other components of revenue while treating the change in the property tax as exogenously determined by Proposition  . Our results strongly suggest that communities that were able to increase their property taxes more rapidly saw greater increases in their housing values in the period following passage of the law.     

机场航站楼消防设计研究

航站楼是一个机场的标志性建筑,随着我国机场航站楼不断向着大规模、超大规模方向发展,对航站楼的消防设计也提出了新的要求。本文通过分析国内部分机场航站楼的消防设计,就机场航站楼防火分区划分、消防设施设置、钢结构防火保护等几个不同于常规消防设计的方面进行了探讨。     

空港物流的产业效应分析——以广州白云机场为例

以广州新白云国际机场为例,探讨其发展空港物流的具有的优势以及良好契机,同时借鉴发达国家重要航空港发展经验,分析空港物流的产业效应,并提出广州空港物流发展的问题和建议。     

上海市房产税试点评价

研究目的：采用层次分析法构建一套评价指标体系对上海市房产税试点的成效进行评价,为政府完善房产税改革和进一步推进房产税试点扩围提供参考。研究方法：层次分析法（AHP）。研究结果：上海房产税改革试点。对房地产市场成交量有一定的短期调控作用,对房价的抑制作用不明显,对税收制度和地方财政收入的影响有限。研究结论：上海市房产税改革对房地产市场的调控未能达到预期,短期内不宜扩点。并提出了完善房产税改革的相关政策建议,做了相应的讨论与展望。     

空港物流信息平台框架研究

针对空港物流的特点，分析了空港物流信息平台的建设需求；提出了空港物流信息平台的总体框架，对平台的实现功能作了详细分析，为空港物流信息平台的建设提供了基本的研究方法和理论基础。     

从“大兴机场”看智慧机场建设

论文从大兴机场投入运营一年来的现状入手,分析大兴机场为人们带来的启示,结合当前智慧机场建设的主要问题,参考《中国民航四型机场建设行动纲要》,对当前智慧机场建设提出一些新的思考和见解。     

Community Classification and Growth in Effective Property Tax Rates: A Case Study of Rate Divergence in 39 Rhode Island Towns

Abstract . A multiple regression analysis of cross-sectional data for 39 Rhode Island towns indicates that variation in the level of effective property tax rates among communities can be substantially explained. The determinants are a community's population density, median family income, real property per capita, and the ratio of commercial to total property tax, revenue. Population density serves as a criterion for judging the “cityness” (1) of a community, that is, its degree of urbanization. A positive relationship exists between population density and effective property tax rate. Communities with the highest population density tend to have the highest tax rates. This relationship is shown in each analyzed year. Covariance analysis applied to the regression coefficients for the various years reveals a significant change in the population density coefficient. This coefficient change indicates a divergence in effective property tax rates among city, suburban, and rural communities.     

基于WebService的机场运营信息系统技术架构

随着我国航空事业的发展,各机场的起降航班数量日益增大,这对机场管理信息系统也提出了更高的要求。本文分析了新形势下机场业务管理对信息系统提出的要求,将机场信息系统的特点与信息技术的发展相结合,设计了基于WebService的机场运营信息系统技术架构。该架构充分应用了面向对象、多层结构、对象关系映射和消息队列中间件等先进信息技术,可满足机场信息化的需求。     

Tourism, Vacation Home Development and Residential Tax Burden:

Abstract . Differences in property tax rates among communities within a regional economy are a source of inefficiency and inequity. Less developed rural areas where natural amenities exist have often attempted to use the tourist industry as a means of importing economic development. Promoters of vacation home development argue that the impact on the local tax base is positive. However, the quantitative research in this paper indicates that under certain circumstances, vacation home development has the effect of increasing the tax burden on residential property.