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Tax Housing or Land? Distributional Effects of Property Taxation in Germany

Barbosa, Rafael - 2020

Despite its theoretical merits, Land Value Taxation (LVT) is not a common policy instrument in most countries. One of the main reasons is uncertainty regarding its distributional impacts. This uncertainty has not been settled by the literature, due to a lack of appropriate data at the household...

Persistent link: https://www.econbiz.de/10012843422

Welfare Effects of Property Taxation

Löffler, Max; Siegloch, Sebastian - 2021

We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...

Persistent link: https://www.econbiz.de/10013237226

Local Property Tax Reform and Municipality Spending Efficiency

Afonso, António; Venâncio, Ana - 2022

We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to 2011, and then we rely in a panel data set to...

Persistent link: https://www.econbiz.de/10013307209

Property Tax Competition : A Quantitative Assessment

Borck, Rainald; Oshiro, Jun; Sato, Yasuhiro - 2022

We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently...

Persistent link: https://www.econbiz.de/10014243168

The Long-Run Effects of Neighborhood Change on Incumbent Families

Baum-Snow, Nathaniel - 2019

A number of prominent studies examine the long-run effects of neighborhood attributes on children by leveraging … variation in neighborhood exposure through household moves. How-ever, much neighborhood change comes in place rather than … neighborhood attributes on long-run outcomes for incumbent children and households. For identification, we make use of quasi …

Persistent link: https://www.econbiz.de/10012889177

Free Neighborhood Choice Boosts Socially Optimal Outcomes in Stag-Hunt Coordination Problem

Riedl, Arno; Rohde, Ingrid M. T.; Strobel, Martin - 2021

or inefficient outcome will prevail. We performed an experiment with human subjects exploring how free neighborhood … inefficient outcome. In a treatment with neighborhood choice, the outcome is dramatically different: behavior quickly converges to … the socially desirable outcome leading to welfare gains 2.5 times higher than in the environment without neighborhood …

Persistent link: https://www.econbiz.de/10013232410

Wealth Taxation and Charitable Giving

Ring, Marius Alexander Kalleberg; Thoresen, Thor Olav - 2022

We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order...

Persistent link: https://www.econbiz.de/10013291832

Effects of Housing Transfer Taxes on Household Mobility

Eerola, Essi - 2019

Housing transfer taxes are fiscally important in many countries despite evidence of substantial welfare losses found in several quasi-experimental studies. Research designs used in this prior literature are prone to attenuation bias due to spillovers from mobility or trading across control and...

Persistent link: https://www.econbiz.de/10012865921

Land Use and Fiscal Competition

Buettner, Thiess - 2021

This paper explores the effects of fiscal competition on local land use. A theoretical analysis considers the tradeoff faced by a local government deciding about the amount of land made available for commercial or residential uses, when its expansion has adverse effects on the quality of life....

Persistent link: https://www.econbiz.de/10013237220

Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market

Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2021

This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...

Persistent link: https://www.econbiz.de/10013250043