Unintended consequences of local sales tax : capitalization of sales taxes into housing prices
Year of publication: |
December 2017
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Authors: | Shon, Jongmin ; Chung, Il Hwan |
Published in: |
Public performance & management review. - Philadelphia, PA : Taylor Francis Group, ISSN 1530-9576, ZDB-ID 2026052-0. - Vol. 41.2017, 1, p. 47-68
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Subject: | capitalization | hedonic models | housing prices | property tax base | sales tax | Umsatzsteuer | Sales tax | Immobilienpreis | Real estate price | Hedonischer Preisindex | Hedonic price index | Vermögensteuer | Wealth tax | Grundsteuer | Real property tax | Gemeindesteuer | Local tax |
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