Illuminating the traditional, benefit and new views of property tax as a capital tax
Recent years have seen large swings in house prices in many countries. Motivated by housing price va...
taxation has been a particularly, contentious political issue in America. While there has been consi...
“Benefit ” Views of property taxation yield different predictions in regard to the ef-fects of prope...
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...
Economists have long argued over the nature of the property tax—is it a benefits tax or a capital ta...
Two views dominate the debate about property tax incidence — the “capital tax” or “new” view, under ...
PhDFinanceUniversity of Michiganhttp://deepblue.lib.umich.edu/bitstream/2027.42/156774/1/6202713.pd
A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is ...
This master thesis studies the impact of preferential tax treatment of housing property on capital a...
The tax approach to profit realized from the sale or exchange of real property involves a complex de...
This paper is part of the IMFG Perspectives series.The property tax generates a significant proporti...
This paper is part of the IMFG Perspectives series.The property tax generates a significant proporti...
The increase in wealth-to-income ratios in the second half of XXth century has recently received muc...
The future role of the property tax in government finance systems around the world is anything but c...
One provision of the 1913 individual income tax that generated a great deal of confusion was the tax...
Recent years have seen large swings in house prices in many countries. Motivated by housing price va...
taxation has been a particularly, contentious political issue in America. While there has been consi...
“Benefit ” Views of property taxation yield different predictions in regard to the ef-fects of prope...
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...
Economists have long argued over the nature of the property tax—is it a benefits tax or a capital ta...
Two views dominate the debate about property tax incidence — the “capital tax” or “new” view, under ...
PhDFinanceUniversity of Michiganhttp://deepblue.lib.umich.edu/bitstream/2027.42/156774/1/6202713.pd
A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is ...
This master thesis studies the impact of preferential tax treatment of housing property on capital a...
The tax approach to profit realized from the sale or exchange of real property involves a complex de...
This paper is part of the IMFG Perspectives series.The property tax generates a significant proporti...
This paper is part of the IMFG Perspectives series.The property tax generates a significant proporti...
The increase in wealth-to-income ratios in the second half of XXth century has recently received muc...
The future role of the property tax in government finance systems around the world is anything but c...
One provision of the 1913 individual income tax that generated a great deal of confusion was the tax...
Recent years have seen large swings in house prices in many countries. Motivated by housing price va...
taxation has been a particularly, contentious political issue in America. While there has been consi...
“Benefit ” Views of property taxation yield different predictions in regard to the ef-fects of prope...