Search Results

Property Tax Competition: A Quantitative Assessment,
Rainald Borck, Jun Oshiro and Yasuhiro Sato, from CESifo (2022)
Keywords: property taxes, tax competition, efficiency

Property tax competition: A quantitative assessment,
Rainald Borck, Jun Oshiro and Yasuhiro Sato, from Center for Economic Policy Analysis (2022)
Keywords: property taxes, tax competition, efficiency

Is [Rural] Property Tax Relevant?,
Marta Villaveces Niño, from Universidad del Rosario (2014)
Keywords: Property tax, rural taxation, property rights

Fiscal and distributional implications of property tax reforms in Indian cities,
Somik Lall and Uwe Deichmann, from National Institute of Public Finance and Policy (2006)
Keywords: Property tax

Shifting property tax burdens in Massachusetts,
Katharine Bradbury, in New England Economic Review (1988)
Keywords: Massachusetts; Property tax - Massachusetts

Property taxes and elderly labor supply,
Hui Shan, from Board of Governors of the Federal Reserve System (U.S.) (2008)
Keywords: Property tax; Labor supply

The Property Tax—in Theory and Practice,
Enid Slack, from University of Toronto, Institute on Municipal Finance and Governance (2011)
Keywords: property tax, tax reform, international comparisons

Property taxes and elderly mobility,
Hui Shan, in Journal of Urban Economics (2010)
Keywords: Property tax Elderly mobility Property tax relief program

Revisiting property tax capitalization,
Xueying Lyu, in Regional Science and Urban Economics (2024)
Keywords: Property taxes; Housing prices; Capitalization;

Property Taxes in the Real World,
Enid Slack, in Canadian Tax Journal (2022)
Keywords: Property taxes, tax reform, tax policy, municipal taxation, local government

Detroit Property Tax Delinquency---Social Contract in Crisis,
James Alm, Timothy Hodge, Gary Sands and Mark Skidmore, from Tulane University, Department of Economics (2015)
Keywords: property tax, delinquency, tax compliance

Role of Property Tax in Developing Countries,
Stephen Nyirenda, in Journal of Developing Country Studies (2023)
Keywords: Property Tax, Developing Countries, Taxation, Property Values

America’s Regressive Wealth Tax: State and Local Property Taxes,
Arik Levinson, from Georgetown University, Department of Economics (2021)
Keywords: Inequality, wealth tax, property tax

Are incomes and property taxes effective instruments for tax transition?,
Kodjo Adandohoin and Jean-Francois Brun, from HAL (2020)
Keywords: Income taxes,Property tax,Developing countries

Are incomes and property taxes effective instruments for tax transition?,
Kodjo Adandohoin and Jean Brun, from HAL (2020)
Keywords: Income taxes,Property tax,Developing countries

Property Tax Regressivity, the Case of Québec,
Clément Carbonnier, in Public Finance Review (2024)
Keywords: inequalities; property tax; redistribution

Restraining the Leviathan: property tax limitations in Massachusetts,
David Cutler, Douglas Elmendorf and Richard Zeckhauser, from Board of Governors of the Federal Reserve System (U.S.) (1997)
Keywords: Property tax; Massachusetts

The Political Economy of Property Tax Reform,
Enid Slack and Richard Bird, from OECD Publishing (2014)
Keywords: political economy, property tax, tax reform

Property Tax in Ireland: Key Choices,
Claire Keane, John R. Walsh, Tim Callan and Michael Savage, from Economic and Social Research Institute (ESRI) (2012)
Keywords: Ireland/property tax/taxes/Policy/income distribution

The Efficiency Costs of Local Property Tax,
Athiphat Muthitacharoen and George Zodrow, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2008)
Keywords: Property tax, Local Property Tax, local public finance

The Impact of Property Tax Reform on Housing Costs in Poland,
Michał Głuszak and Bartłomiej Marona, in World of Real Estate Journal (Swiat Nieruchomosci) (2015)
Keywords: property tax, ad valorem property tax, property management

The Role of Representative Agents in the Property Tax Appeals Process,
William Doerner and Keith Ihlanfeldt, from University Library of Munich, Germany (2014)
Keywords: tax appeal; tax representative; property tax

The Role of Representative Agents in the Property Tax Appeals Process,
William Doerner and Keith Ihlanfeldt, from Department of Economics, Florida State University (2015)
Keywords: tax appeal, tax representative, property tax

REFLECTIONS ON THE HUNGARIAN TAX SYSTEM AND REFORM STEPS – THE CASE OF PROPERTY TAX,
Mihaly Hogye, in Curentul Juridic, The Juridical Current, Le Courant Juridique (2009)
Keywords: Tax Reforms, Local Taxes, Property Tax

Capitalization of Property Taxes in Norway,
Lars-Erik Borge and Jørn Rattsø, in Public Finance Review (2014)
Keywords: capitalization; property tax; housing prices; local government

Reducing Property Taxes on Homeowners,
Andrew Feltenstein, Mark Rider, David Sjoquist and John Winters, in Public Finance Review (2017)
Keywords: property tax; sales tax; computable general equilibrium models; microsimulation models

The comparative incidence of local taxes: the payroll tax versus the property tax,
Carolyn Sherwood-Call, from Federal Reserve Bank of San Francisco (1986)
Keywords: Payroll tax; Property tax; Municipal finance

Progressivity Trends in Municipal Property Taxes in Indian Cities: Major Impediments,
Preethi Keekan and U Arabi, in Shanlax International Journal of Economics (2021)
Keywords: Progressivity, Property tax, Tax administration

Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit,
James Alm, Timothy R. Hodge, Gary Sands and Mark Skidmore, from Victoria University of Wellington, Chair in Public Finance (2014)
Keywords: Property tax, Delinquency, Tax compliance,

How to Design and Implement Property Tax Reforms,
Martin Grote and Jean-Francois Wen, from International Monetary Fund (2024)
Keywords: property tax; recurrent tax; real estate; real property transfer tax; tax reform; implement property tax reform; property tax tax collection; revenue identity; property tax administration; property tax system; Tax administration core functions; Transaction tax; Estate tax; Africa

The Impact of Property Assessment Standards on Property Tax Burden,
Seth B. Payton, in Public Finance Review (2012)
Keywords: property tax assessment; sales ratio; local government

Designing a property tax without property values: Analysis in the case of Ireland,
Karen Mayor, Sean Lyons and Richard Tol, from Economic and Social Research Institute (ESRI) (2010)
Keywords: hedonic regression/Ireland/property tax

Property Tax Assessment Quality: Willingness-to-Pay for Reduced Risk in a Lab Experiment,
Jason J. Delaney, David Sjoquist and Sally Wallace, in Hacienda Pública Española / Review of Public Economics (2020)
Keywords: Property Tax Assessment, experiment

The connection between house price appreciation and property tax revenues,
Byron F. Lutz, from Board of Governors of the Federal Reserve System (U.S.) (2008)
Keywords: Housing - Prices; Property tax

On the Equity of the Area-Based Property Tax System in Poland,
Michał Głuszak, in World of Real Estate Journal (Swiat Nieruchomosci) (2015)
Keywords: Poland, tax equity, area-based property tax

Yardstick Competition in case of the Czech Property Tax,
Lucie Sedmihradská, in Review of Economic Perspectives (2013)
Keywords: tax autonomy, property tax, yardstick competition

On the relationship between tax increment finance and property taxation,
Mark Skidmore and Russ Kashian, in Regional Science and Urban Economics (2010)
Keywords: Tax increment finance Property taxation Tax base

Policy Forum: Vancouver's Property Taxes in Perspective,
Thomas Davidoff, in Canadian Tax Journal (2018)
Keywords: Housing, property taxes, property values, Vancouver, tax burden

The impact of positive property tax differentials on the timing of development,
Jeremy Groves, in Regional Science and Urban Economics (2009)
Keywords: Property tax Property tax incidence Duration analysis Urban growth Sprawl

A review of Ireland’s Local Property Tax,
Turley Gerard, in Administration (2022)
Keywords: Property taxes, local taxation, LPT

The Property Tax Exemption in Pennsylvania: The Saga Continues,
Kearns Kevin, in Nonprofit Policy Forum (2015)
Keywords: property tax, exemption, charity, Pennsylvania

An Empirical Analysis of the Property Tax Appeals Process,
William Doerner and Keith Ihlanfeldt, from University Library of Munich, Germany (2014)
Keywords: appeal; property tax; assessment error

An Empirical Analysis of the Property Tax Appeals Process,
William Doerner and Keith Ihlanfeldt, from Department of Economics, Florida State University (2014)
Keywords: appeal, property tax, assessment error

\\"What's it worth? Property taxes and assessment practices\\",
Timothy G. Schiller, in Business Review (2011)
Keywords: Property tax; Home ownership; Revenue

Tax and not Tax on Capital Structure of Real Estate and Property Company,
Fauzi Thalib, Herdiyana Herdiyana and Ayi Wahid, in International Journal of Economics and Financial Issues (2019)
Keywords: Tax, Shield, Profitability, Leverage, Property.

Property taxes and dynamic efficiency: A correction,
Stefan Homburg, in Economics Letters (2014)
Keywords: Property tax; Dynamic efficiency; Overaccumulation; Land;

Age-based property tax exemptions,
Spencer Banzhaf, Ryan Mickey and Carlianne Patrick, in Journal of Urban Economics (2021)
Keywords: Property tax; Elderly; Sorting; Migration; Housing consumption;

Income Taxes, Property Values, and Migration,
Amihai Glazer, Vesa Kanniainen and Panu Poutvaara, from CESifo (2003)
Keywords: taxes, land rents, property values, migration, redistribution

Property Transfer Tax and Stamp Duty,
Roy Bahl, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2004)
Keywords: Jamaica, Property Transfer Tax,Stamp Duty

Measuring Behavioral Responses to the Property Tax,
John Deskins and William Fox, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2008)
Keywords: Property Tax, excise effects, land use, sprawl

TO DIVORCE OR NOT TO DIVORCE: IS THIS A PROPERTY TAX PROBLEM?,
Raffaella Santolini, from Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali (2021)
Keywords: property tax; divorce; marital separation; Italian municipalities

Income Taxes, Property Values and Migration,
Amihai Glazer, Vesa Kanniainen and Panu Poutvaara, from Institute of Labor Economics (IZA) (2005)
Keywords: migration, land rents, property values, taxes, redistribution

Spatially-variable property tax and optimal tax composition in congested monocentric cities: George, Pigou, Ramsey and Strotz unified,
Tatsuhito Kono, David Pines and Takahisa Yokoi, in Journal of Urban Economics (2019)
Keywords: Property tax; Pigovian tax; Ramsey tax;

The Role of Wealth Taxes on Property in Poland,
Pawel Felis, in Business and Management Studies (2015)
Keywords: local taxes, wealth taxes on property, local authorities budget

Property Tax Salience and Payment Delinquency,
Sebastien Bradley, from LeBow College of Business, Drexel University (2012)
Keywords: property taxes; delinquency; default; tax salience; limited attention

A SHORT TREATISE ON THE PROPERTY TAX WITH SOME OBSERVATIONS ON THE SLERP COMMISSION PROPERTY TAX RECOMMENDATIONS,
W.T. Bogart and David Bradford, from Princeton, Woodrow Wilson School - Discussion Paper (1988)
Keywords: property tax ; tax rate ; economic development

Greening the Property Tax,
Nicola Brandt, from OECD Publishing (2014)
Keywords: fiscal zoning, land use, property tax, urban sprawl

Limiting property taxes,
Jack H. Beebe, in FRBSF Economic Letter (1978)
Keywords: California; Property tax; Taxation - California; Municipal finance - California

Taxing Immovable Property Revenue Potential and Implementation Challenges,
John Norregaard, from International Monetary Fund (2013)
Keywords: WP;property tax tax revenue;stamp duty;collection ratio;market price; immovable property tax; recurrent property tax; immovable property taxes; underdeveloped property tax market; average revenue; assessed value; reform while; book value; property tax yield; property tax reform; property tax administration; property tax base; Property tax; Personal income; Land tax; Transaction tax; Africa; Eastern Europe; Caribbean; Global; South America

Growth Potential of Property Tax Revenue in the Russian Federation,
Tatiana I. Semkina and Alexey V. Sorokin, in Finansovyj žhurnal — Financial Journal (2016)
Keywords: property tax, personal income tax, land tax, budget revenues, property estimate, tax incentives

The effective use of property tax incentives for economic development,
Daphne A. Kenyon, Adam H. Langley and Bethany P. Paquin, in Communities and Banking (2013)
Keywords: Property tax; Tax incentives - New England; Property tax - New England; Tax incentives

Are Hotel Property Taxes Fully Passed on to Hotel Guests?,
James Mak, from University of Hawaii Economic Research Organization, University of Hawaii at Manoa (2013)
Keywords: Property tax, excise tax effects, hotel occupancy tax, hotel property tax

Who pays the property tax? Evidence from Brazil,
P.H.B. Carvalho Junior and C. De Cesare, in Land Use Policy (2022)
Keywords: Property tax; Tax fairness; Household budget survey; Tax morale;

Reforming the Property Tax in Developing Countries: A New Approach,
Roy Bahl and Sally Wallace, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2008)
Keywords: Property Tax, Developing Countries,local government tax, tax revenue

The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development,
Kodjo Adandohoin and Jean-Francois Brun, from HAL (2021)
Keywords: Income Taxes,Property Tax,Tax Transition,Developing Countries

A precis on the American property tax system,
Elliott B. Pollack, in Corporate Real Estate Journal (2015)
Keywords: USA property tax system, ‘market’ rent, assessment, ad valorem property tax systems

Arrears on the tax on immovable property,
Jana Janoušková and Šárka Sobotovičová, in Český finanční a účetní časopis (2017)
Keywords: Immovable property tax, Tax arrears, Municipal budget, Daň z nemovitých věcí, Daňové nedoplatky, Obecní rozpočty

Individual property tax to fund public transport,
Evgenii V. Leontev and Yulia V. Leontyeva, in Journal of Tax Reform (2021)
Keywords: property tax model, public transport, property tax, property value, metro, tram

Research Note: Are Hotel Property Taxes Fully Passed on to Hotel Guests? Implications from Recent Research on Property Tax Incidence,
James Mak, in Tourism Economics (2015)
Keywords: hotel occupancy tax; hotel property tax incidence; tourist tax

Revisiting the Excise Tax Effects of the Property Tax,
Athiphat Muthitacharoen and George Zodrow, in Public Finance Review (2012)
Keywords: property tax incidence; excise tax effects; capital tax view; new view; small open economy

TAX METHODS OF PROPERTY MANAGEMENT AS AN INSTRUMENT OF PROPERTY RELATIONS IN AGRICULTURE OF UKRAINE,
Galina Zapsha, in ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal (2013)
Keywords: tax, taxation, real estate, property management, property and agriculture.

Property Tax Reform in Vietnam: A Work in Progress,
Hong-Loan Trinh and William J. McCluskey, from University of Toronto, Institute on Municipal Finance and Governance (2012)
Keywords: Vietnam, land ownership, land tax, property taxes, property tax reform, area-based taxation

Fiscal Effects of a One-Percent Property Tax Cap on Maine Municipalities and the State Government,
Todd Gabe, Jonathan Rubin, Thomas Allen and Catherine Reilly, from University Library of Munich, Germany (2004)
Keywords: Property tax cap, Maine

Local Government Interest in and Justifications for Collecting Payments-in-Lieu of (Property) Taxes from Charities,
Grønbjerg Kirsten and McGiverin-Bohan Kellie, in Nonprofit Policy Forum (2016)
Keywords: charities, property taxes

Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes,
Adam Found and Peter Tomlinson, in C.D. Howe Institute Commentary (2012)
Keywords: Fiscal Policy, Tax Competitiveness, Canada, Property Taxes

Distributional and revenue effects of a tax shift from labor to property,
Jörg Paetzold and Markus Tiefenbacher, in International Tax and Public Finance (2018)
Keywords: Labor taxes, Property taxes, Microsimulations, EUROMOD

The Effects of Fiscal Competition on Local Property and Income Tax Reliance,
John Spry, in The B.E. Journal of Economic Analysis & Policy (2005)
Keywords: Fiscal Competition, Property Tax, Local Income Tax

Shifting the tax burden from labor to property: The case of Germany,
Joerg Paetzold and Markus Tiefenbacher, from University of Salzburg (2016)
Keywords: Statistical Matching; Labor Tax; Property Tax; EUROMOD

Intrajurisdictional capitalization and the incidence of the property tax,
George Zodrow, in Regional Science and Urban Economics (2014)
Keywords: Property tax incidence; Intrajurisdictional capitalization; Capital tax view; New view; Benefit tax view;

Non-fiscal incentives and challenges of property tax reform in Poland,
Micha³ G³uszak, Bart³omiej Marona and Pawe³ Oleksy, in World of Real Estate Journal (Swiat Nieruchomosci) (2013)
Keywords: property tax; ad valorem model; property tax reform; local government

Rental Value versus Capital Value: Alternative Bases for the Property Tax,
William J. McCLuskey and Michael E. Bell, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2008)
Keywords: Rental Value, Capital Value, Property Tax, property tax base

The Old and the New: A Tale of Two Local Property Taxes in Ireland,
Gerard Turley, from University of Toronto, Institute on Municipal Finance and Governance (2022)
Keywords: local property taxes, municipal finance, property tax reform, Ireland

Taxing Real Property Based on Cadaster Value,
Tatiana I. Semkina and Alexey V. Sorokin, in Finansovyj žhurnal — Financial Journal (2017)
Keywords: corporate property tax, types of property, cadaster value, deductions, rates

Transition to the property tax in China: A dynamic general equilibrium analysis,
Guozhong Zhu and David Dale-Johnson, in Journal of Urban Economics (2020)
Keywords: Land revenue in China; Property tax;

City property taxes: the effects of economic change and competitive pressures,
Katharine Bradbury and Helen Ladd, in New England Economic Review (1987)
Keywords: Taxation; Property tax; Municipal finance

Collateral Value and Entrepreneurship: Evidence from a Property Tax Reform,
Miguel Ferreira, João Pereira Dos Santos and Ana Venâncio, from Gabinete de Estratégia e Estudos, Ministério da Economia (2019)
Keywords: Entrepreneurship, Property taxes, Savings, Portugal

Collateral value and entrepreneurship: Evidence from a property tax reform,
Miguel A. Ferreira, João Pereira Dos Santos and Ines Venancio, from Universidade Nova de Lisboa, Nova School of Business and Economics (2022)
Keywords: Entrepreneurship, Property taxes, Savings, Portugal

House Prices and Immovable Property Taxes: Evidence from OECD Countries,
Tommaso Oliviero, Agnese Sacchi, Annalisa Scognamiglio and Alberto Zazzaro, from Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy (2016)
Keywords: House prices, Immovable property tax.

Political Economy of Property Tax Reform: Hawaii’s Experiment with Split Rate Property Taxation,
Sally Kwak and James Mak, from University of Hawaii at Manoa, Department of Economics (2009)
Keywords: Property taxes, split rate property taxation, tourist taxes

Property Tax and Tenure Choice: Implications for China,
Jian Chen and David H. Downs, in International Real Estate Review (2013)
Keywords: Real Property Tax, Tenure Choice, China