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Wipeouts and Their Mitigation
Windfalls and Their Recapture
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acquire acquisition acres administrative agency amount appraisal authority benefit betterment levy building CANZEUS capital gains capital gains tax caused Chapter compensation constitutional costs court damages development permission development rights district downzoning effect efficiency eminent domain equity exactions example factory fees finance gains tax Georgist governmental homeowner impact taxes imposed income interest invalidated inverse condemnation land value land-use controls landowner legislation liability loss market value ment municipal neighboring paid parcel park payable payment Penn Central percent permit planners planning problem property owner property tax property value proposed purchase reason regulation relief remedy residential restriction result revenue rezoning sale of development scheme SCREWTS sell South Wales sovereign immunity special assessment speculation statute subdivision Suppose taking tion transfer tax urban velopment windfall recapture windfall tax windfalls and wipeouts windfalls for wipeouts wipeout mitigation wipeout system Zealand zoning ZSAFED