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The Efficiency Costs of Local Property Tax

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Abstract

Section II briefly reviews the literature on the efficiency effects of the property tax. Section III presents the details of our model of local use of the property tax. Simulation results for the efficiency costs of local property taxation are presented in section IV for a variety of model scenarios. These results are then compared to existing estimates of the efficiency cost of various tax alternatives in Section V. Section VI summarizes the results and suggests some directions for future research.

Suggested Citation

  • Athiphat Muthitacharoen & George R. Zodrow, 2008. "The Efficiency Costs of Local Property Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0815, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0815
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0815.pdf
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    Cited by:

    1. Athiphat Muthitacharoen & George R. Zodrow, 2012. "Revisiting the Excise Tax Effects of the Property Tax: Working Paper 2012-05," Working Papers 42926, Congressional Budget Office.

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