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The devolution of the land and building tax in Indonesia

Haldenwang, Christian von; Elfert, Alice; Engelmann, Tobias - 2015

Persistent link: https://www.econbiz.de/10011429954

The relation between business property values and local property taxes

Key, Kimberly G.; Lightner, Teresa A. - In: The journal of the American Taxation Association : a … 37 (2015) 1, pp. 103-128

Persistent link: https://www.econbiz.de/10011281231

The revenue and base effects of local tax hikes : evidence from a quasi-experiment

Baskaran, Thushyanthan - 2015

This paper studies the revenue and base effects of local property and business tax hikes using a natural experiment in the German state of North Rhine-Westphalia (NRW). Due to a reform of the local equalization scheme in 2003, a set of municipalities in NRW increased their local tax rates by one...

Persistent link: https://www.econbiz.de/10011334228

Research note: Are hotel property taxes fully passed on to hotel guests? : implications from recent research on property tax incidence

Mak, James - In: Tourism economics : the business and finance of tourism … 21 (2015) 4, pp. 899-905

Persistent link: https://www.econbiz.de/10011341883

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