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Criteria for revenue evaluation

In the Value Capture project we will examine a variety of policy options, including land value tax, special assessments, TIF, development impact fees, and joint developments, etc. To assess each option, we may apply a common set of revenue evaluation criteria: efficiency, equity, feasibility, and adequacy (or sustainability). At the end, we can prepare a big table of cross-comparision that can be helpful for policy makers.

For more details of the assessment framework, see PA5113_05_taxcriteria.pdf, a lecture file for my course of State and Local Public Finance.

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