Structuring an Equitable Parking Tax: Why the City of Atlanta Needs a Parking Tax and How it Should be Structured

Show full item record

Please use this identifier to cite or link to this item: http://hdl.handle.net/1853/40796

Title: Structuring an Equitable Parking Tax: Why the City of Atlanta Needs a Parking Tax and How it Should be Structured
Author: Wlillis, Marshall
Abstract: This paper provides a look into the costs, both direct and externalities, associated with parking and ways to equitably capture those costs through the use of a new parking tax structure in the business districts of Atlanta. I begin with a review of relevant literature in section two, focusing on a regional perspective to parking. Following this regional perspective, I analyze car-centered policies, identifying negative externalities associated with parking and how these policies exacerbate the problems. I then evaluate three categories of parking tax structures currently in place in various business districts in the United States and Australia: applying a commercial parking tax; implementing a per-space parking tax (or levy); and end with a summary of alternative structures. The third section of this paper addresses the issue of why Atlanta needs to focus on the issue of parking. I take each of the parking tax options, estimate the annual revenue if such a tax were to be implemented, and hypothesize the effects of the tax. After addressing the taxation strategies I then calculate the value of government revenue bonds, if one was to be issued, capitalized by the tax revenue stream. Following my calculations of the bond values I propose a strategy to most effectively use the resulting funds in a way that alters commuters’ behavior. I conclude with the potential concerns of implementing such a tax and make a final recommendation for the City of Atlanta.
Type: Masters Project
URI: http://hdl.handle.net/1853/40796
Date: 2011-05-05
Contributor: Georgia Institute of Technology. School of City and Regional Planning
Publisher: Georgia Institute of Technology
Subject: Atlanta (Ga.)
Parking taxation
Commercial parking tax
Per-space parking tax
Surface are tax
Annual revenue

All materials in SMARTech are protected under U.S. Copyright Law and all rights are reserved, unless otherwise specifically indicated on or in the materials.

Files in this item

Files Size Format View
MarshallWillis_ ... Equitable Parking Tax.pdf 3.226Mb PDF View/ Open

This item appears in the following Collection(s)

Show full item record