"This paper explores the relationships between transportation, land use and taxation. It investigates how current land tax and regulatory practices affect the amount of land devoted to roads and parking facilities, and how this affects transport patterns. It discusses ways to measure the amount of land devoted to transport facilities, examine how this varies under different circumstances, estimate the value of this resource, evaluate how tax policies and regulations policies treat this land, and analyze whether current practices are optimal in terms of various economic and social objectives."

Key findings

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With increased wealth and urbanization, land costs become an increasingly important factor in transportation problem solving.

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Shifts from driving to alternative modes for urban commuting allows development of more compact, walkable urban centers.

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In more optimal transportation and land use markets, motor vehicle use and ownership would decline leaving spaces for developments other than parking and reducing taxes and fees on he community.

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