Similar Search Results

Labor tax reductions in Europe : the role of property taxation

Bielecki, Marcin; Stähler, Nikolai - 2018

We use a New Keynesian DSGE model with search frictions on the housing market to evaluate how financing a labor tax reduction by higher property taxation affects the real economy and welfare. Search on the housing market enables us to explicitly model stocks and flows, which is necessary to...

Persistent link: https://www.econbiz.de/10011897973

Property tax regressivity, the case of Québec

Carbonnier, Clément - In: Public finance review : PFR 52 (2024) 2, pp. 155-181

Persistent link: https://www.econbiz.de/10014631174

A note on just taxation

Morimura, Susumu - In: Revue de philosophie économique 20 (2019) 1, pp. 123-135

Persistent link: https://www.econbiz.de/10012313665

Why not tax it? : the effects of property taxes on house price and homeownership

Chiocchio, Francesco - 2024

Persistent link: https://www.econbiz.de/10014535057

Taxing the Sale of Property

Karjala, Dennis S. - 2009

The federal income tax laws have always included gain from "dealings in property" as an item of gross income, and probably only the payment of wages rivals the sale of property in fundamental importance to taxpayers generally. Nevertheless, the courts and the Internal Revenue Service have yet to...

Persistent link: https://www.econbiz.de/10014206144

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

Housing property tax, economic growth, and intergenerational welfare : the case of China

Li, Shiyu; Lin, Shuanglin - In: International review of economics & finance : IREF 83 (2023), pp. 233-251

Persistent link: https://www.econbiz.de/10014239977

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

The Property Tax as a Capital Tax : A Room with Three Views

Zodrow, George - 2001

This article reviews the "traditional," "benefit," and "new" or "capital tax" views of the incidence of the property tax. Its main theme is that each of the three views can be illuminated using various models of the property tax as a capital tax. In particular, from the perspective of a single...

Persistent link: https://www.econbiz.de/10014131636

Influence of Property Tax on Household Consumption - Based on Calculation of Property Tax Burden

Xi, Weiqun - 2016

Property tax is a crucial part of tax policy, and it also plays an important role in regulating household consumption. In order to objectively evaluate the impact of property tax on household consumption, this paper redefines the statistical measures of residents’ burden of property tax, and...

Persistent link: https://www.econbiz.de/10014133076