Despite its theoretical merits, Land Value Taxation (LVT) is not a common policy instrument in most countries. One of the main reasons is uncertainty regarding its distributional impacts. This uncertainty has not been settled by the literature, due to a lack of appropriate data at the household...

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...

We study the impact of commercial property taxation on vacancy rates and rents in the UK, using a new data-set, and exploiting exogenous variations in property tax rates from reliefs in the UK system: small business rate relief (SBRR), retail relief and empty property relief. We estimate that...