Add to ORKGThe decades-long rising housing market in the United States requires an in-depth understanding of th...
本稿では，固定資産税の帰着論に関する「資本帰着説（New View，Capital Tax View）」の検証を通じて，固定資産税の負担が資本の所有者に帰着しているのか否かを明らかにする．System...
This article presents an empirical study of the selling prices of 419 industrial properties near O\u...
At its core this study asks, at what rate are effective property tax rate differences capitalized in...
At its core this study asks, at what rate are effective property tax rate differences capitalized in...
Two views dominate the debate about property tax incidence — the “capital tax” or “new” view, under ...
The capitalization effect of property tax differentials for the four market quarters in 1976 was stu...
The passage of Measures 5 and 50 drastically changed the way property taxes were assessed in Oregon....
Taxes on agricultural land may be capitalized into the value of the land or they may be shifted eith...
In an environment of increasing government expenditures financed largely viii through taxes, includi...
Economists have long criticized the property tax on two counts: inherent assessment inaccuracies and...
Economists have long criticized the property tax on two counts: inherent assessment inaccuracies and...
Illuminating the traditional, benefit and new views of property tax as a capital tax
Purpose – The purpose of this paper is to test empirically the extent to which differences in proper...
Purpose – The purpose of this paper is to test empirically the extent to which differences in proper...
The decades-long rising housing market in the United States requires an in-depth understanding of th...
本稿では，固定資産税の帰着論に関する「資本帰着説（New View，Capital Tax View）」の検証を通じて，固定資産税の負担が資本の所有者に帰着しているのか否かを明らかにする．System...
This article presents an empirical study of the selling prices of 419 industrial properties near O\u...
At its core this study asks, at what rate are effective property tax rate differences capitalized in...
At its core this study asks, at what rate are effective property tax rate differences capitalized in...
Two views dominate the debate about property tax incidence — the “capital tax” or “new” view, under ...
The capitalization effect of property tax differentials for the four market quarters in 1976 was stu...
The passage of Measures 5 and 50 drastically changed the way property taxes were assessed in Oregon....
Taxes on agricultural land may be capitalized into the value of the land or they may be shifted eith...
In an environment of increasing government expenditures financed largely viii through taxes, includi...
Economists have long criticized the property tax on two counts: inherent assessment inaccuracies and...
Economists have long criticized the property tax on two counts: inherent assessment inaccuracies and...
Illuminating the traditional, benefit and new views of property tax as a capital tax
Purpose – The purpose of this paper is to test empirically the extent to which differences in proper...
Purpose – The purpose of this paper is to test empirically the extent to which differences in proper...
The decades-long rising housing market in the United States requires an in-depth understanding of th...
本稿では，固定資産税の帰着論に関する「資本帰着説（New View，Capital Tax View）」の検証を通じて，固定資産税の負担が資本の所有者に帰着しているのか否かを明らかにする．System...
This article presents an empirical study of the selling prices of 419 industrial properties near O\u...