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Property Tax Competition: A Quantitative Assessment
SSRN Electronic Journal, 2022We 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 +2 more
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PROPERTY TAX INCENTIVE PITFALLS [PDF]
National Tax Journal, 2012 This paper relies on a review of the literature on property tax incentives for business, a new database on property tax economic development incentives, and several state case studies to identify pitfalls in using this economic development tool. Several potential reforms are identifi ed.
Kenyon, Daphne A. +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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SSRN Electronic Journal, 2020
National restrictions on trade and immigration are the most salient illustrations of the current protectionist moment, but cities have played their part too, taxing foreign investors in local real estate and imposing second or vacant home taxes that indirectly burden foreign investment.
Andrew T. Hayashi, Richard M. Hynes
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National restrictions on trade and immigration are the most salient illustrations of the current protectionist moment, but cities have played their part too, taxing foreign investors in local real estate and imposing second or vacant home taxes that indirectly burden foreign investment.
Andrew T. Hayashi, Richard M. Hynes
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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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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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2018
Singapore property tax system, William McCluskey and Brendan Williams the property tax system in Hong Kong, Bobby Hastings and Megan Walters rating in Malaysia, Raja Hizam, Frances Plimmer, Abdul Nawawi and Stuart Gronow the present and future role of property taxation in local government funding in Ireland, Brendan Williams real property taxation in ...
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Singapore property tax system, William McCluskey and Brendan Williams the property tax system in Hong Kong, Bobby Hastings and Megan Walters rating in Malaysia, Raja Hizam, Frances Plimmer, Abdul Nawawi and Stuart Gronow the present and future role of property taxation in local government funding in Ireland, Brendan Williams real property taxation in ...
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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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Public Choice, 1979
Much of the current 'tax revolt' is attributed, in general, to the increased scope and inefficiency of the public sector, and, in particular, to the longstanding hostility of people towards the property tax. A question that naturally arises, then, is: How conscious are people of their property tax burdens and more specifically, how accurate are their ...
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Much of the current 'tax revolt' is attributed, in general, to the increased scope and inefficiency of the public sector, and, in particular, to the longstanding hostility of people towards the property tax. A question that naturally arises, then, is: How conscious are people of their property tax burdens and more specifically, how accurate are their ...
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Property Tax Abatement as Tax Expenditure?
Public Finance and Management, 2014Tax expenditures are revenue losses resulting from provisions in tax law that allow a special exclusion, exemption, or deduction from normal payment. Property tax abatement is a full or partial reduction in the normal property tax liability owed to a state or local jurisdiction.
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