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The Property Tax As a Tax on Durability
The Canadian Journal of Economics, 1979sation for education, experience, and marital status that is labour-market oriented. However, even for males and females who are likely to have similar work histories (single, forty-five years old) most of the earnings gap remains. In addition, even if much of their education, experience, and marital status is not conducive to comparable returns in the
Richard Arnott, Geoffrey Young
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Property Taxes and Tax Revolts
1995Property tax revolts have occurred both in the United States and elsewhere. This book examines the causes and consequences of such revolts with a special focus on the California experience with Proposition 13. The work examines the consequences of property tax limitations for public finance with a detailed analysis of the tax system put into place in ...
Arthur O'Sullivan +2 more
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Property Tax Expenditures: Classified Property Tax Systems
Public Finance and Management, 2014This paper focuses on the tax expenditures arising from property tax policies that apply different (non-zero) assessment ratios or tax rates to real property with the primary objective of redistributing the tax burden by taxing different classes of real property at different effective rates.
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HOMEOWNER PROPERTY TAXES, INFLATION AND PROPERTY TAX RELIEF
National Tax Journal, 1981Many states expanded property tax relief programs for homeowners during the past decade - circuitbreakers, other credits and exemptions, classification schemes, and deferred programs. This paper describes the scope of this activity, analyzes the major differences among the alternative relief mechanisms, and offers an explanation of why property tax ...
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1993
Abstract Over the past decade, real estate taxes consistently have accounted for almost one-fourth of the city of New York’s revenues. From fiscal year 1980 to 1990, the increase in property taxes slightly outpaced growth in the operating budget, rising 105 percent while total revenues grew 97 percent.1 This growth in property tax ...
Charles Brecher +3 more
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Abstract Over the past decade, real estate taxes consistently have accounted for almost one-fourth of the city of New York’s revenues. From fiscal year 1980 to 1990, the increase in property taxes slightly outpaced growth in the operating budget, rising 105 percent while total revenues grew 97 percent.1 This growth in property tax ...
Charles Brecher +3 more
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Are PILOTs property taxes for nonprofits? [PDF]
Journal of Urban Economics, 2016 Abstract Nonprofit charitable organizations are exempt from most taxes, including local property taxes, but U.S. cities and towns increasingly request that nonprofits make payments in lieu of taxes (known as PILOTs). Strictly speaking, PILOTs are voluntary, though nonprofits may feel pressure to make them, particularly in high-tax communities ...
Fan Fei, James R. Hines, Jill R. Horwitz
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2004
In the United States, property taxes are assessed mostly by slate and local governments. Real and personal property taxes account for about 37% of state and local government’s total tax receipts.1 Much of what is collected, especially from real estate taxes, is used to pay for local services.
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In the United States, property taxes are assessed mostly by slate and local governments. Real and personal property taxes account for about 37% of state and local government’s total tax receipts.1 Much of what is collected, especially from real estate taxes, is used to pay for local services.
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Taxing Property Transactions versus Taxing Property Ownership [PDF]
, 2008 Few studies have examined the use and effects of real property transfer taxes, especially in the U.S. This paper examines the variety of transfer tax programs currently in use in the U.S. and compares them to property taxes in terms of equity, efficiency, and revenue potential and stability.
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2019
A common claim is that home ownership is a good deal because the housing services it provides are untaxed. My simple point is that the property tax paid by a homeowner is in effect an annual tax on housing services. It is an income tax when the homeowner rents the house to somebody else.
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A common claim is that home ownership is a good deal because the housing services it provides are untaxed. My simple point is that the property tax paid by a homeowner is in effect an annual tax on housing services. It is an income tax when the homeowner rents the house to somebody else.
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