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Thoughts on the principles of taxation, with reference to a property tax and its exceptions

Babbage, Charles - 1848

Persistent link: https://www.econbiz.de/10012367537

Suggestions for the repeal of the assessed taxes and the substitution of an equitable property and income tax

1848

Persistent link: https://www.econbiz.de/10012367571

Direct taxation : the income tax, the property tax and free trade

Cobham, Samuel - 1848

Persistent link: https://www.econbiz.de/10012367587

Observations on the taxation of property

Jenour, Joshua - 1798

Persistent link: https://www.econbiz.de/10012377525

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

Property tax interaction among overlapping local jurisdictions : quasi-experimental evidence from school bond referenda

Choi, Yoon-Jung - In: International tax and public finance 29 (2022) 3, pp. 537-580

Persistent link: https://www.econbiz.de/10013268112

Restraining the Leviathan : Property Tax Limitation in Massachusetts

Cutler, David M.; Elmendorf, Douglas W.; Zeckhauser, … - 1998

We examine the effects of Proposition 2-1/2--a property tax limitation law approved by Massachusetts voters in 1980--and assess voter satisfaction with these effects. We find that the Proposition had a smaller effect on local revenues and spending than expected, as a result of both amendments to...

Persistent link: https://www.econbiz.de/10014064496

Infrequent Assessments Distort Property Taxes : Theory and Evidence

Strumpf, Koleman S. - 2001

generally above their socially optimal level. This theory can help explain why many people believe property taxes are excessive … in excessive rates. I test this theory on a sample of Pennsylvania municipalities in the Philadelphia suburbs. This is a … not possible to reject the theory's basic predictions, and numerical estimates suggest that a five year delay in community …

Persistent link: https://www.econbiz.de/10014047416

Service Tax on Renting - Mixed Use of Property

Agrawal, Dinesh Kumar - 2007

Service tax is imposed on renting of immovable property for use in business or commerce. Residential properties are not subject to tax. This article examines use of residential property partly for business or commerce and service tax implications thereon

Persistent link: https://www.econbiz.de/10014049358

Estimates of the Uniform and Equal Property Tax Base before Exemptions

Hildreth, W. Bartley; Wong, John D. - 2012

The property tax was originally intended to be a tax on the stock of wealth, in essence all property – real and personal, tangible and intangible. Estimating the property tax base without any exemptions or other legal deviations from market value is an exercise that permits the discussion to...

Persistent link: https://www.econbiz.de/10014164054