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Can the Laffer curve become a policy tool for reducing tax evasion? : stratification of property tax collection by land use

Arbel, Yuval; Fialkoff, Chaim; Kerner, Amichai - In: Journal of urban management 8 (2019) 1, pp. 57-74

We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013–2016 and obtained from the Jerusalem municipality. Unlike previous literature, we apply a tractable ad hoc methodology, which, compared with the...

Persistent link: https://www.econbiz.de/10012028544

Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes

Coleman, Andrew - 2010

Land taxes are known to be amongst the most efficient forms of taxation since land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements. However there is little international (or New Zealand) evidence regarding the distributional impacts of...

Persistent link: https://www.econbiz.de/10013143610

Reforming the tax on immovable property : taking care of the unloved

Blöchliger, Hansjörg - 2015

The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property tax policy in OECD countries and analyses the...

Persistent link: https://www.econbiz.de/10011399277

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/10012803767

Local Property Tax Reform and Municipality Spending Efficiency

Afonso, António; Venâncio, Ana - 2022

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

Local property tax reform and municipality spending efficiency

Afonso, António; Venâncio, Ana - 2021

Persistent link: https://www.econbiz.de/10013309897

JUE insight: zoning and property taxation revisited : was Hamilton right?

Brueckner, Jan K. - In: Journal of urban economics 133 (2023), pp. 1-5

Persistent link: https://www.econbiz.de/10014286538

Chapter 47 Sorting and voting: A review of the literature on urban public finance

Ross, Stephen; Yinger, John - In: Handbook of regional and urban economics : volume 3, …, (pp. 2001-2060). 1999

capitalization, on household heterogeneity within jurisdictions, and on the impact of zoning. The third part considers normative … decentralized system: misallocation of households to communities, the property tax, public service capitalization and heterogeneity …

Persistent link: https://www.econbiz.de/10014023952

Identifying local tax mimicking : administrative borders and a policy reform

Baskaran, Thushyanthan - 2013

This paper exploits an exogenous reform of the local fiscal equalization scheme in the German State of North Rhine-Westphalia to identify tax mimicking by municipalities in the neighboring state of Lower Saxony. The spatial lag regressions provide no evidence for the existence of strategic...

Persistent link: https://www.econbiz.de/10009754691

Capitalization of property taxes in Norway

Borge, Lars-Erik; Rattsø, Jørn - In: Public finance review : PFR 42 (2014) 5, pp. 635-661

Persistent link: https://www.econbiz.de/10010400167