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Estimation of Tax Benefit of US Nonprofit Hospitals.

JAMA
Plummer E, Socal MP, Bai G.
europepmc   +1 more source

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Property Tax Competition: A Quantitative Assessment

SSRN Electronic Journal, 2022
We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common ...
Borck, Rainald, Oshiro, Jun, Satō, Yasuhiro   +2 more
openaire   +2 more sources