Showing 1 - 10 of 137
Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which...
Persistent link: https://www.econbiz.de/10012777737
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/10013238648
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/10012827358
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/10014264672
neighbourhood effects literature is the identification of causal neighbourhood effects. A particular problem is that individuals do … potential of individuals. To get more insight in neighbourhood effects we run separate models for social renters and owner … with multiple neighbourhood scales operationalised. Based on the results we argue that any apparent neighbourhoods effects …
Persistent link: https://www.econbiz.de/10013136710
behind neighbourhood choice. Most studies of neighbourhood choice only focus on one or two dimensions of neighbourhoods …: typically poverty and ethnicity. This paper argues that neighbourhoods have multiple dimensions and that models of neighbourhood … gain insight into the interaction between individual and neighbourhood characteristics which lead to the choice of a …
Persistent link: https://www.econbiz.de/10013136948
The number of studies investigating neighbourhood effects has increased rapidly over the last two decades. Although … many of these studies claim to have found evidence for neighbourhood effects, most 'evidence' is likely the result of … reversed causality. The main challenge in modelling neighbourhood effects is the (econometric) identification of causal effects …
Persistent link: https://www.econbiz.de/10013137787
Studies of neighbourhood effects typically investigate the instantaneous effect of point-in-time measures of … neighbourhood poverty on individual outcomes. It has been suggested that it is not solely the current neighbourhood, but also the … neighbourhood history of an individual that is important in determining an individual's outcomes. The effect of long-term exposure …
Persistent link: https://www.econbiz.de/10013099772
Children who grow up in deprived neighborhoods underperform at school and later in life but whether there is a causal link remains contested. This study estimates the effect of very deprived neighborhoods, characterized by a high density of social housing, on the educational attainment of...
Persistent link: https://www.econbiz.de/10013088325
The literature on neighbourhood effects suggests that the lack of social mobility of some groups has a spatial … because of a range of negative neighbourhood effects. Most studies investigating such effects only identify correlations … literature by investigating neighbourhood effects on occupational mobility separately for social renters, private renters and …
Persistent link: https://www.econbiz.de/10013071414