Tax Housing or Land? Distributional Effects of Property Taxation in Germany
Fiscal Incidence of the Property Tax
Taxing Property in Developing Countries: Theory and Evidence from Mexico
Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints. Anne Brockmeyer, Alejandro Estefan, Karina Ramírez Arras, and Juan Carlos Suárez Serrato characterize optimal enforcement and taxation policies as functions of revenue elasticities and measures of taxpayer hardship.
Assessment Frequency and Equity of the Real Property Tax: Latest Evidence from Philadelphia
Philadelphia’s Actual Value Initiative, adopted in 2013, creates a unique opportunity for us to test whether reassessments at short intervals to true market value and taxing by such values improve equity. Based on a difference-in-differences framework using parcel-level data matched with transactions in Philadelphia and 15 comparable cities, this study, by Yilin Hou, Lei Ding, David J. Schwegman, and Alaina G. Barca, finds positive evidence on equity outcomes from more regular revaluations.
Post-Corona Balanced-Budget Super Stimulus: The Case for Shifting Taxes onto Land
The post-Corona economic environment puts a premium on finding fiscal means to stimulate the economy while continuing to finance current levels of expenditures and debt. Michael Kumhof, Nicolaus Tideman, Michael Hudson, and Charles A Goodhart find that the US share of land in total nonfinancial assets is more than 50%, so that the tax base is very large.
Why are Residential Property Tax Rates Regressive?
Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates
Are the Property Tax Burdens of Permanent Homeowners Affected by Growth in Housing Rentals and Secon
Authors Keith Ihlanfeldt and Cynthia Fan Yang relate the effective tax rate and the tax price that homeowners pay for public services to shifts in their city's housing units in favor of rentals, broken down by type.
Did State Imposed Tax and Expenditure Limits Reduce the Fiscal Size of Local Governments?
This paper, by Justin M. Ross, John D. Stavick, and Patrick Carlin, revisits the research question of whether or not state-on-local tax expenditure limits (TELs) reduced the fiscal size of local governments.