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Journal of Surveying and Real Estate Research
This paper investigates the effect of a higher real estate tax rate for un-built sites on housing supply in the city of Espoo, Finland. The study fi nds that there are no increases in the housing construction, since year 2005, in which the additional tax was introduced in the city of Espoo. All hedonic model formulations supported this view. The study shows that the amount of housing construction can be explained by variations in apartment unit prices, unit rents of dwellings and the buildingfatcat:w72fi4c55fctlltoqwrdkucdya