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The Property Tax as a Capital Tax: A Room with Three Views

In: TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow

Citations

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Cited by:

  1. Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872, Elsevier.
  2. Glazer, Amihai & Kanniainen, Vesa & Poutvaara, Panu, 2008. "Income taxes, property values, and migration," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 915-923, April.
  3. Komatsu,Hitomi & Ambel,Alemayehu A. & Koolwal,Gayatri B. & Yonis,Manex Bule, 2021. "Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia," Policy Research Working Paper Series 9715, The World Bank.
  4. Andrey V. Korytin & Tatiana A. Malinina, 2019. "International Experience in Taxation of Business Personal Property," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 22-36, April.
  5. James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2017. "What Drives State Tax Reforms?," Public Finance Review, , vol. 45(4), pages 443-457, July.
  6. George R. Zodrow, 2019. "Intrajurisdictional Capitalization and the Incidence of the Property Tax," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 16, pages 489-522, World Scientific Publishing Co. Pte. Ltd..
  7. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc.
  8. Federico Belotti & Edoardo Di Porto & Gianluca Santoni, 2021. "The effect of local taxes on firm performance: Evidence from geo‐referenced data," Journal of Regional Science, Wiley Blackwell, vol. 61(2), pages 492-510, March.
  9. David Albouy & Andrew Hanson, 2014. "Are Houses Too Big or In the Wrong Place? Tax Benefits to Housing and Inefficiencies in Location and Consumption," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 63-96.
  10. Huanhuan Zheng & Qingyong Zhang, 2013. "Property Tax in China: Is It Effective in Curbing Housing Price?," Economics Bulletin, AccessEcon, vol. 33(4), pages 2465-2474.
  11. Sung Hoon Kang & Mark Skidmore & Laura Reese, 2015. "The Effects of Changes in Property Tax Rates and School Spending on Residential and Business Property Value Growth," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 43(2), pages 300-333, June.
  12. Ian Davidoff & Andrew Leigh, 2013. "How Do Stamp Duties Affect the Housing Market?," The Economic Record, The Economic Society of Australia, vol. 89(286), pages 396-410, September.
  13. David E. Wildasin, 2006. "Global Competition for Mobile Resources: Implications for Equity, Efficiency and Political Economy," CESifo Economic Studies, CESifo Group, vol. 52(1), pages 61-110, March.
  14. Antoine Bozio & Malka Guillot & Quentin Laffeter, 2015. "Portée et limites du modèle Taxipp pour l’analyse redistributive des prélèvements obligatoires," Économie et Statistique, Programme National Persée, vol. 481(1), pages 31-52.
  15. David Albouy & Andrew Hanson, 2014. "Tax Benefits to Housing and Inefficiencies in Location and Consumption," NBER Working Papers 19815, National Bureau of Economic Research, Inc.
  16. Kersten Kellermann, 2006. "A Note on Intertemporal Fiscal Competition and Redistribution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 151-161, May.
  17. IREGUI, Ana María & Ligia Melo & Jorge Ramos, 2005. "El impuesto predial en Colombia: factores explicativos del recaudo," Revista de Economía del Rosario, Universidad del Rosario, June.
  18. Peter Englund, 2003. "Taxing Residential Housing Capital," Urban Studies, Urban Studies Journal Limited, vol. 40(5-6), pages 937-952, May.
  19. Serena Fatica & Doris Prammer, 2018. "Housing and the Tax System: How Large Are the Distortions in the Euro Area?," Fiscal Studies, John Wiley & Sons, vol. 39(2), pages 299-342, June.
  20. Richard Bird & Michael Smart, 2001. "Tax Policy and Tax Research in Canada," The State of Economics in Canada: Festschrift in Honour of David Slater, in: Patrick Grady & Andrew Sharpe (ed.),The State of Economics in Canada: Festschrift in Honour of David Slater, pages 59-78, Centre for the Study of Living Standards.
  21. George R. Zodrow, 2007. "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures," CESifo Economic Studies, CESifo Group, vol. 53(4), pages 495-521, December.
  22. Alm, James & Buschman, Robert D. & Sjoquist, David L., 2011. "Rethinking local government reliance on the property tax," Regional Science and Urban Economics, Elsevier, vol. 41(4), pages 320-331, July.
  23. Burge, Gregory S. & Piper, Brian, 2012. "Strategic Fiscal Interdependence: County and Municipal Adoptions of Local Option Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 387-415, June.
  24. Roberto Dell’Anno & Jorge Martinez-Vazquez, 2013. "A Behavioral Local Public Finance Perspective on the Renter’s Illusion Hypothesis," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1303, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  25. Edoardo Di Porto & Tommaso Oliviero & Annalisa Tirozzi, 2021. "The economic effects of immovable property taxation: A review of the Italian experience," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2021(1), pages 25-43.
  26. Wassmer, Robert W., 2016. "Further empirical evidence on residential property taxation and the occurrence of urban sprawl," Regional Science and Urban Economics, Elsevier, vol. 61(C), pages 73-85.
  27. James Mak, 2013. "Are Hotel Property Taxes Fully Passed on to Hotel Guests?," Working Papers 2013-15, University of Hawaii Economic Research Organization, University of Hawaii at Manoa.
  28. Shan, Hui, 2010. "Property taxes and elderly mobility," Journal of Urban Economics, Elsevier, vol. 67(2), pages 194-205, March.
  29. Daria Burnes & David Neumark & Michelle J. White, 2014. "Fiscal Zoning and Sales Taxes: Do Higher Sales Taxes Lead to More Retailing and Less Manufacturing?," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(1), pages 7-50, March.
  30. Avi Perez, 2020. "Lack of Uniformity in the Israeli Property Tax System 1997–2017," JRFM, MDPI, vol. 13(12), pages 1-11, December.
  31. Frank Peck & Simon Parry & Gail Mulvey & Keith Jackson & Ignazio Cabras & Jacqui Jackson, 2014. "The Role and Significance of Rates Relief for Supporting Businesses in Wales," Environment and Planning C, , vol. 32(6), pages 982-999, December.
  32. Nalitra Thaiprasert & Dagney Faulk & Michael J. Hicks, 2013. "A Regional Computable General Equilibrium Analysis of Property Tax Rate Caps and a Sales Tax Rate Increase in Indiana," Public Finance Review, , vol. 41(4), pages 446-472, July.
  33. Francis Wong, 2024. "Taxing Homeowners Who Won’t Borrow," CESifo Working Paper Series 11185, CESifo.
  34. England, Richard W. & Zhao, Min Qiang & Huang, Ju-Chin, 2013. "Impacts of property taxation on residential real estate development," Journal of Housing Economics, Elsevier, vol. 22(1), pages 45-53.
  35. Ajayi M. T. A. & Ogunbajo A. Rukaiyat & Sule I. Abass & Abdulkareem Sekinat, 2014. "The Relationship between Residential Property Development and Property Tax generation in Ibadan North, Oyo State," Journal of Sustainable Development, Canadian Center of Science and Education, vol. 7(4), pages 206-206, July.
  36. Elizabeth C. Ekmekjian & Martin Gritsch & Tricia Coxwell Snyder, 2022. "How Does the $10,000 Cap on State and Local Taxes Impact the Housing Market in New Jersey?," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 12(1), pages 12-21.
  37. Richard M. Bird, 2014. "Foreign advice and tax policy in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144, Edward Elgar Publishing.
  38. John Deskins & William Fox, 2008. "Measuring Behavioral Responses to the Property Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0816, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  39. repec:wyi:journl:002186 is not listed on IDEAS
  40. Pengju Zhang, 2023. "The fiscal and economic impacts of municipal dissolution: evidence from New York," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 948-1001, August.
  41. Fernando M. Aragon, 2013. "Local Spending, Transfers, and Costly Tax Collection," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 343-370, June.
  42. Simanti Bandyopadhyay, 2013. "Property Tax Reforms in India: A Comparison of Delhi and Bangalore," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1321, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  43. 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.
  44. Elek, Péter & Kiss, Áron, 2010. "Az ingatlanadó a magyar adórendszerben. Elméleti megfontolások és mikroszimulációs elemzés [Real-estate taxation in the Hungarian tax system. Theoretical considerations and a micro-simulation analy," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 389-411.
  45. Justin M. Ross, 2012. "Interjurisdictional Determinants of Property Assessment Regressivity," Land Economics, University of Wisconsin Press, vol. 88(1), pages 28-42.
  46. Wilfred K. Anim-Odame & Precious Angelo Brenni & Damian Damianov & Dennis Philip, 2018. "Residential Occupancy and Property Tax Default," ERES eres2018_214, European Real Estate Society (ERES).
  47. Andrew Hanson, 2021. "Taxes and Economic Development: An Update on the State of the Economics Literature," Economic Development Quarterly, , vol. 35(3), pages 232-253, August.
  48. Roberto Dell’Anno & Jorge Martinez-Vazquez, 2019. "A problem with observational equivalence: Disentangling the renter illusion hypothesis," Urban Studies, Urban Studies Journal Limited, vol. 56(1), pages 193-209, January.
  49. James Mak, 2015. "Research Note: Are Hotel Property Taxes Fully Passed on to Hotel Guests? Implications from Recent Research on Property Tax Incidence," Tourism Economics, , vol. 21(4), pages 899-905, August.
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