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Paying Your Fair Share : Perceived Fairness and Tax Compliance

Nathan, Brad C.; Perez-Truglia, Ricardo; Zentner, Alejandro - National Bureau of Economic Research - 2024

We provide evidence on the role of fairness for tax compliance: households are willing to pay more in taxes if they believe that other households are contributing their fair share. We conducted an information-disclosure natural field experiment in the context of property taxes in the United...

Persistent link: https://www.econbiz.de/10014576617

City Taxes and Property Tax Bases

Bradbury, Katharine L. - 1987

This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's tax base by about 1.5 percent. In...

Persistent link: https://www.econbiz.de/10012476873

The Incidence of the Local Property Tax : A Re-evaluation

Mieszkowski, Peter M. - 1984

The article identifies the key assumptions that underlie competing theories of the incidence of the local property tax. We conclude that the"benefit view" which maintains that the property tax system is equivalent to a set of non-distortionary user changes is correct only under very restrictive...

Persistent link: https://www.econbiz.de/10012477602

The New View of the Property Tax : A Reformulation

Mieszkowski, Peter M. - 1984

The"new view" of the property tax is reformulated within the context of a model with interjurisdictional competition, endogenous local public services, individuals who are segregated into homogeneous communities according to tastes for local public services, a simple form of land use zoning, and...

Persistent link: https://www.econbiz.de/10012477606

Property Tax Limitations and Mobility : The Lock-in Effect of California's Proposition 13

Wasi, Nada - 2005

Proposition 13, adopted by California voters in 1978, mandates a property tax rate of one percent, requires that … next sale. In this paper, we examine how Prop 13 has affected the average tenure length of owners and renters in California … versus in other states. We find that from 1970 to 2000, the average tenure length of owners and renters in California …

Persistent link: https://www.econbiz.de/10012467577

Restraining the Leviathan : Property Tax Limitation in Massachusetts

Cutler, David M. - 1997

Proposition 2.5, a ballot initiative approved by Massachusetts voters in 1980 sharply reduced local property taxes and restricted their future growth. We examine the effects of Proposition 2.5 on municipal finances and assess voter satisfaction with these effects. We find that Proposition 2.5...

Persistent link: https://www.econbiz.de/10012472618

The Incentive Effects of Property Taxes on Local Governments

Glaeser, Edward L. - 1995

This paper applies the ideas of Brennan and Buchanan (1977, 1978, 1980) to local property taxes. When local governments maximize their revenues, property taxes provide incentives for adequate amenity provision. Local amenity provision determines property values which then determine local tax...

Persistent link: https://www.econbiz.de/10012473911

Are PILOTs Property Taxes for Nonprofits?

Fei, Fan - 2015

Nonprofit charitable organizations are exempt from most taxes, including local property taxes, but U.S. cities and towns increasingly request that nonprofits make payments in lieu of taxes (known as PILOTs). Strictly speaking, PILOTs are voluntary, though nonprofits may feel pressure to make...

Persistent link: https://www.econbiz.de/10012457578

Wealth and Property Taxation in the United States

Dray, Sacha; Landais, Camille; Stantcheva, Stefanie - National Bureau of Economic Research - 2023

We study the history and geography of wealth accumulation in the US, using newly collected historical property tax records since the early 1800s. The US General Property Tax was a comprehensive tax on all types of property (real, personal, and financial), making it one of the first "wealth...

Persistent link: https://www.econbiz.de/10014247998

A Fundamental Objection to Tax Equity Norms : A Call for Utilitarianism

Kaplow, Louis - 1994

Anti-utilitarian norms often are used in assessing tax systems. Two motivations support this practice. First, many believe utilitarianism to be insufficiently egalitarian. Second, utilitarianism does not give independent weight to other equitable principles, notably concerns that reforms may...

Persistent link: https://www.econbiz.de/10012473938

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