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The vanishing bequest tax : the comparative evolution of bequest taxation in historical perspective
Bertocchi, Graziella (contributor) - 2007
determined not only by wealth inequality but also by sectoral reallocation from agriculture to manufacturing. The model shows … agriculture to manufacturing shifting the tax base from hard-to-avoid taxes on land toward easy-to-avoid taxes on capital. The … gradual reduction due to declining wealth inequality. A number of extensions to the basic model allow to match our theory with …
Persistent link: https://www.econbiz.de/10003529728
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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/10012486956
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The importance of specification choices when analyzing sectoral productivity gaps
Merfeld, Joshua D.; Brummund, Peter - 2021
A consistent finding in the development literature is that average non-farm labor productivity is higher than average farm labor productivity. These differences in average productivity are sometimes used to promote policies which advance the non-farm sector. In this paper, we analyze the...
Persistent link: https://www.econbiz.de/10012703023
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Producer protection legislation and termination damages in the presence of contracting frictions
Wu, Steven - 2009
This study models producer protection legislation that would grant growers the right to claim damages (PPLD) if their contracts are prematurely terminated. In the absence of contracting frictions that prevent contractors from redesigning contracts to accommodate exogenous policy changes, PPLD...
Persistent link: https://www.econbiz.de/10003894440
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Property value assessment growth limits, tax base erosion and regional in-migration
Skidmore, Mark; Tosun, Mehmet Serkan - 2010
In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...
Persistent link: https://www.econbiz.de/10003959566
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How do stamp duties affect the housing market?
Davidoff, Ian; Leigh, Andrew - 2013
Land transfer taxes are a substantial portion of the cost of moving house in many developed countries. Since stamp duties are endogenous with respect to the house price, we create an instrumental variable that is the stamp duty on a property, given that postcode's starting house price and the...
Persistent link: https://www.econbiz.de/10009757254
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Why do school district budget referenda fail?
Ehrenberg, Ronald G.; Ehrenberg, Randy A.; Smith, … - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001948501
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Taxing home ownership : distributional effects of including net imputed rent in taxable income
Figari, Francesco; Paulus, Alari; Sutherland, Holly; … - 2012
Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...
Persistent link: https://www.econbiz.de/10009536492
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The distributional impact of recurrent immovable property taxation in Greece
Andriopoulou, Eirini; Kanavitsa, Eleni; Leventi, Chrysa; … - 2020
During the last decade, Greece faced one of the most severe debt crises among developed countries, leading to Economic Adjustment Programs in order to avoid a disorderly default. Public expenditure was cut, tax rates were increased and new taxes were introduced aiming at restoring public...
Persistent link: https://www.econbiz.de/10012253866
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When do nations tax? : the adoption of property tax codes by First Nations in Canada
Feir, Donna; Jones, Maggie; Scoones, W. David - 2022
Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this paper, we compile data on the passage of First Nations tax...
Persistent link: https://www.econbiz.de/10013471481