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Study on Relativity of City Planning and Property Tax Revenue in Local City

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  • 地方都市における固定資産税収の変化と都市計画との関連性に関する研究
  • チホウ トシ ニ オケル コテイ シサン ゼイシュウ ノ ヘンカ ト トシ ケイカク ト ノ カンレンセイ ニ カンスル ケンキュウ

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A stable fiscal base is necessary for the city planning and the urban improvement project in local authority. This study aims to analyze the relativity of a city planning executed up to now and actual property tax revenue in local city. First of all, we evaluate the rate of change and the amount of the change of the rating value for each acreage from 2006 to 2012 for four cities. Next, we select the increase and decrease district from the district where the change of revenue was large and examine the change of the development activity and revenue. As a result, we confirm a revenue decrease in the central area and relative increased tax revenue at suburbs. Therefore, it is necessary to induce development to not the suburbs but a more subcentral area for securing the revenue.


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