Are local property taxes regressive, progressive, or what?
Year of publication: |
June 2016
|
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Authors: | Oates, Wallace E. ; Fischel, William Alan |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 69.2016, 2, p. 415-433
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Subject: | property tax | incidence | regressivity | progressivity | capital tax | benefit tax | Harberger model | Tiebout model | zoning laws | school finance | Vermögensteuer | Wealth tax | Steuerprogression | Progressive taxation | Theorie | Theory | Grundsteuer | Real property tax | Gemeindesteuer | Local tax | Schulfinanzierung | School finance |
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