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Property Taxes and Growth Patterns in China: Multiple Causal Inference Methods [PDF]
Frontiers in Psychology, 2022 According to neoclassical growth theory, there are two main patterns of economic growth, namely, intensive growth, which depends on total factor productivity (TFP), and extensive growth, which relies on factor input.
Hejie Zhang, Shenghau Lin
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Property Taxes and Elderly Mobility. [PDF]
J Urban Econ, 2010 The recent housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden.
Shan H.
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Do political parties matter for property taxes? [PDF]
PLoS ONEWe evaluate whether political partisanship affects local taxes in an emerging economy. Using detailed residential property-level data in Chile, we study whether mayors' political leanings affect the reassessment process and thus the taxes paid by home ...
Felipe Aldunate +2 more
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Property Taxation of Companies in Territories With a Special Economic Status [PDF]
Финансовый журнал, 2022 The article is devoted to the study of fiscal mechanisms of regulation of property taxation in the territories with a special economic status. The purpose of this work is to analyze the specifics of property taxes, to assess the value and structure of ...
Olga A. Sinenko, Alexey Yu. Domnikov
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Municipal Revenue Generation and Sprawl: Implications for the Calgary and Edmonton Metropolitan Regions Derived from an Extension of “Causes of Sprawl” (Technical Paper) [PDF]
The School of Public Policy Publications, 2016 There are good reasons to expect that attributes of local public finance may impact urban land use and, specifically, sprawl. A detailed and novel investigation of U.S.
Melville McMillan
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Do Local Governments Need Alternate Sources of Tax Revenue? An Assessment of the Options for Alberta Cities [PDF]
The School of Public Policy Publications, 2014 Somehow, in recent years, advocates for increased spending on services and particularly infrastructure in Canadian cities have succeeded in promulgating the idea within public policy circles that municipal governments are unreasonably constrained in ...
Melville McMillan, Bev Dahlby
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THE IMPACT OF PROPERTY TAXATION ON BUSINESS INVESTMENT IN ALBERTA [PDF]
The School of Public Policy Publications, 2021 Alberta municipalities rely heavily on property taxes levied on residential and non-residential sectors to finance local public services. This paper investigates the effects of non-residential property tax rate on business investment using panel data ...
Bev Dahlby, Ergete Ferede, Mukesh Khanal
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CITY TAXES AND PROPERTY TAX BASES [PDF]
National Tax Journal, 1988 This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's tax base by about 1.5 percent.
Ladd, Helen F., Bradbury, Katharine L.
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Commonwealth Journal of Local Governance, 2022 Assigning recurrent taxes on immovable property to cities, municipalities, and rural districts is a common practice around the world. The Republic of Ireland is no different, with its annual taxes on real property assigned to local government. Following
Gerard Turley
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Is the property tax a capital tax?
Public Finance Review, 2022 Abstract Property tax is generally told as an “efficient” tax, fully capitalised into property values. However, it can become a direct tax on capital, with distorsive effects, when it is applied to business capital. Empirical literature still debates on the nature of business capital which creates distortions, the more or the less fixed, with ...
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