Results 251 to 260 of about 642,577 (301)
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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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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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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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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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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 ...
openaire +1 more source
The excise tax effects of the property tax
Journal of Public Economics, 1984Abstract This paper constructs a theory of how differences across regions in property tax rates affect product prices and factor prices. For a model where labor and capital are perfectly mobile between regions, it is shown that consumers residing in different regions face the same nontraded good prices, even when property tax rates differ across ...
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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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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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America’s regressive wealth tax: state and local property taxes
Applied Economics Letters, 2021Arik Levinson
exaly