no evidence for the existence of strategic interactions in municipal business and property taxes. In contrast …

the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real …

distributions of land and property values and the resulting distributional effects of implementing a LVT compared to a standard … property tax. Our results are as follows. First, we find revenue neutral LVT rates to be around 0.6% in our sample. Second, we … find the share of land value in property value on average to be 33% with considerable household heterogeneity, both within …

no evidence for the existence of strategic interactions in municipal business and property taxes. In contrast …

A major overhaul of the property tax system in 2013 in the city of Philadelphia has generated significant variations in … the amount of property taxes across properties. This exogenous policy shock provides a unique opportunity to identify the … causal effects of gentrification, which is often accompanied by increased property values, on homeowners' tax payment …

Restrictions imposed on property assessment practices by state legislation such as Proposition 13 in California and … Proposition 2 1/2 in Massachusetts can lead to significant divergences between the assessed and market values of property … significant divergence in the property tax payment for a current homeowner and a prospective purchaser of the property. This may …

distributions of land and property values and the resulting distributional effects of implementing a LVT compared to a standard … property tax. Our results are as follows. First, we find revenue neutral LVT rates to be around 0.6% in our sample. Second, we … find the share of land value in property value on average to be 33% with considerable household heterogeneity, both within …

This paper investigates whether and how strongly the share of homeowners in a community affects residential property … 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 …

This paper investigates whether and how strongly the share of homeowners in a community affects residential property … 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 …