Relative distributional impacts are measured by comparing effective tax rates with vs without (simulated) the use value program in Hawaii. Economic growth and capitalization of taxes both tend to lessen long term transfer effects and more so in SMSA than rural counties even if the growth potentials of foregone taxes are taken into account
Laws allowing agricultural, horticultural, forest, and/or open space land to be assessed for the pur...
Property tax abatement is widely used by local governments in the U.S. with the goal of attracting a...
This paper focuses on excise effects of the property tax system. The excise effects are, of course, ...
Land taxes are known to be amongst the most efficient forms of taxation since land is an immobile fa...
Land taxes are known to be amongst the most efficient forms of taxation, as land is an immobile fact...
This is an intrastate and intermetropolitan econometric study of the effectiveness of policy tools, ...
Economic theory suggests that switching from a general property tax to a split-rate tax increases la...
“Benefit ” Views of property taxation yield different predictions in regard to the ef-fects of prope...
Distribution of the tax impacts of population growth is explicitly incorporated into a fiscal model ...
ABSTRACT. This paper reports on the results of simulating a revenue-neutral shift from a state-wide ...
This study examines how replacing a uniform property tax with a land value tax (LVT) would shift the...
Policy Perspective DIFFERENT FACETS OF THE property taxation policy debate move in and out of focus ...
Typescript (photocopy).The purpose of this research is to investigate the functional incidence of a ...
Abstract: This article provides empirical evidence on the impact of local taxation on property price...
In 1994, a limit on the growth of property values for tax purposes was imposed in Michigan. One cons...
Laws allowing agricultural, horticultural, forest, and/or open space land to be assessed for the pur...
Property tax abatement is widely used by local governments in the U.S. with the goal of attracting a...
This paper focuses on excise effects of the property tax system. The excise effects are, of course, ...
Land taxes are known to be amongst the most efficient forms of taxation since land is an immobile fa...
Land taxes are known to be amongst the most efficient forms of taxation, as land is an immobile fact...
This is an intrastate and intermetropolitan econometric study of the effectiveness of policy tools, ...
Economic theory suggests that switching from a general property tax to a split-rate tax increases la...
“Benefit ” Views of property taxation yield different predictions in regard to the ef-fects of prope...
Distribution of the tax impacts of population growth is explicitly incorporated into a fiscal model ...
ABSTRACT. This paper reports on the results of simulating a revenue-neutral shift from a state-wide ...
This study examines how replacing a uniform property tax with a land value tax (LVT) would shift the...
Policy Perspective DIFFERENT FACETS OF THE property taxation policy debate move in and out of focus ...
Typescript (photocopy).The purpose of this research is to investigate the functional incidence of a ...
Abstract: This article provides empirical evidence on the impact of local taxation on property price...
In 1994, a limit on the growth of property values for tax purposes was imposed in Michigan. One cons...
Laws allowing agricultural, horticultural, forest, and/or open space land to be assessed for the pur...
Property tax abatement is widely used by local governments in the U.S. with the goal of attracting a...
This paper focuses on excise effects of the property tax system. The excise effects are, of course, ...