Property tax is a crucial part of tax policy, and it also plays an important role in regulating household consumption. In order to objectively evaluate the impact of property tax on household consumption, this paper redefines the statistical measures of residents’ burden of property tax, and...

This paper offers estimates of the underreporting of income by selfemployed workers using the Spanish household surveys over the period 2006–2009. We replicate the well-known approach by Pissarides and Weber (J Public Econ 39(1):17–32, 1989) but extending its interpretation for admitting...

Property taxes are assessed by local taxing jurisdictions, including the county, city, and school district in which a property is located. This study examines the incidence of the residential property tax burden across 357,264 owner-occupied homes in Dallas County, Texas. Progressivity indices...

Using high-frequency administrative data covering millions of US homeowners, I document three novel facts about homeowner responses to property tax increases driven by rising home values. First, non-migrating homeowners cut consumption, exhibit financial distress, and do not borrow against their...

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...

I analyze new data on subjective probabilistic expectations on house prices collected in the Spanish Survey of Household Finances. Households are asked to distribute ten points among five different scenarios for the change in the price of their homes over the next 12 months. This paper is the...

Iran is an energy-rich country and one of the world's main oil-exporters, but its own rapid energy consumption in recent years has raised concerns about the ability of the country to continue exporting oil in the future. Economic growth, massive energy subsidies, and mismanagement of the energy...