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Grundsteuer: Gemeindesteuer und "Reichensteuer"?
Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 191-206
useful for redistribution of wealth. On the one hand without a change to a progressive tax schedule the real property tax is … no instrument for redistribution. On the other hand a tax allowance will increase the tax burden of the remaining tax … to be re-elected. Thus real property tax is no instrument for redistribution of wealth. …
Persistent link: https://www.econbiz.de/10010378068
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Grundsteuer: Gemeindesteuer und "Reichensteuer"?
Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 191-206
useful for redistribution of wealth. On the one hand without a change to a progressive tax schedule the real property tax is … no instrument for redistribution. On the other hand a tax allowance will increase the tax burden of the remaining tax … to be re-elected. Thus real property tax is no instrument for redistribution of wealth. In diesem Beitrag wird dargelegt …
Persistent link: https://www.econbiz.de/10011128163
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Role of Taxes on Property in Containing Asset Bubbles & Consequent Recession
Singh, Vinay Kumar - 2011
This paper attempts to analyze the role of taxes on property in containing asset bubbles and its consequent recessionary impact, by developing a framework, wherein the housing market is conceived as consisting of several sub-markets i.e. rental housing market, house resale market, new...
Persistent link: https://www.econbiz.de/10014185526
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How do stamp duties affect the housing market?
Davidoff, Ian; Leigh, Andrew - 2013
Land transfer taxes are a substantial portion of the cost of moving house in many developed countries. Since stamp duties are endogenous with respect to the house price, we create an instrumental variable that is the stamp duty on a property, given that postcode's starting house price and the...
Persistent link: https://www.econbiz.de/10009757254
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://www.econbiz.de/10012485514
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://www.econbiz.de/10012486956
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Heterogeneous price and quantity effects of the real estate transfer tax in Germany
Christofzik, Désirée I.; Feld, Lars P.; Yeter, Mustafa - 2020
Using quarterly data for German counties, we study how housing prices and offers respond to higher transaction costs induced by tax increases. Since 2006, states can set their own tax rates on real estate transfers. Several and substantial tax hikes generate variation across time and states...
Persistent link: https://www.econbiz.de/10012415969
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Heterogeneous price and quantity effects of the real estate transfer tax in Germany
Christofzik, Désirée I.; Feld, Lars P.; Yeter, Mustafa - 2020
Using quarterly data for German counties, we study how housing prices and offers respond to higher transaction costs induced by tax increases. Since 2006, states can set their own tax rates on real estate transfers. Several and substantial tax hikes generate variation across time and states...
Persistent link: https://www.econbiz.de/10012388352
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://www.econbiz.de/10012489634
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2024
We investigate the welfare implications of property taxation. We apply a sufficient statistics approach that accounts for the distributional effects of tax changes at the household level within a spatial equilibrium framework. We show that equity effects are driven by price adjustments in the...
Persistent link: https://www.econbiz.de/10014635345