Füss, Roland; Lerbs, Oliver - 2017 - This version: September 2017
taxation by local governments. Different from renters, homeowners bear the full property tax burden irrespective of local … market conditions, and the tax is more salient to them. "Homeowner communities" may hence oppose high property taxes in order … effect. We find positive spatial dependence in tax multipliers, indicative of property tax mimicking by local governments …