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Is the Property Tax a Benefit Tax? The Case of Rental Housing

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  • Carroll, Robert
  • Yinger, John

Abstract

A consideration of whether the quality of public service is a source of tax shifting among mobile renters and a conclusion that property tax paid on rental housing is, on average, not a benefit tax.

Suggested Citation

  • Carroll, Robert & Yinger, John, 1994. "Is the Property Tax a Benefit Tax? The Case of Rental Housing," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 295-316, June.
    • Handle: RePEc:ntj:journl:v:47:y:1994:i:2:p:295-316
    DOI: 10.1086/NTJ41789069
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    References listed on IDEAS

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    1. Dusansky, Richard & Ingber, Melvin & Karatjas, Nicholas, 1981. "The impact of property taxation on housing values and rents," Journal of Urban Economics, Elsevier, vol. 10(2), pages 240-255, September.
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    5. Fischel, William A, 1992. "Property Taxation and the Tiebout Model: Evidence for the Benefit View from Zoning and Voting," Journal of Economic Literature, American Economic Association, vol. 30(1), pages 171-177, March.
    6. Wassmer, Robert W., 1993. "Property Taxation, Property Base, and Property Value: An Empirical Test of the 'New View'," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(2), pages 135-159, June.
    7. McDonald, John F., 1993. "Incidence of the Property Tax on Commercial Real Estate: The Case of Downtown Chicago," National Tax Journal, National Tax Association, vol. 46(2), pages 109-20, June.
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