Real Estate Taxes and Home Value: Evidence from TCJA
Wenli Li and Edison G. Yu
Wenli Li and Edison G. Yu examine the impact of changes in the federal tax treatment of owner-occupied housing stemming from the implementation of the Tax Cuts and Jobs Act (TCJA) in January 2018 on local housing markets.
November 12, 2021
Capitalisation of a Recurring Tax on Properties: Evidence from a Local Property Tax Reform
Andreas Økland
Andreas Økland utilizes rich micro data to study the introduction of a local property tax in the Norwegian capital of Oslo.
November 5, 2021
Coordination among Small Localities & Returns to Scale Property Value Assessment: Evidence from NYS
Yusun Kim, Yilin Hou, John Yinger
Yusun Kim, Yilin Hou, and John Yinger take advantage of cooperative agreements among small tax-assessing jurisdictions to explore economies of scale in property valuation.
October 29, 2021
Welfare Effects of Property Taxation
Max Löffler, Sebastian Siegloch
Max Löffler and Sebastian Siegloch show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes.
October 15, 2021
The Assessment Gap: Racial Inequalities in Property Taxation
Carlos F. Avenancio-Leon, Troup Howard
Carlos F. Avenancio-León and Troup Howard document a nationwide “assessment gap” which leads local governments to place a disproportionate fiscal burden on racial and ethnic minorities.
October 8, 2021
Optimal Property Taxation
Kasper Kragh-Sørensen
What is the optimal tax rate on residential housing? In this paper, Kasper Kragh-Sørensen (University of Oslo) considers both the distributional effects and the long-lived transitional dynamics following a change in the property tax rate.
September 17, 2021
A New Look at Property Tax Incidence Across Local Governments
John Yinger
John Yinger (Syracuse University) develops a new method for determining the incidence of property tax differences across jurisdictions.
September 3, 2021