Results 281 to 290 of about 6,328,314 (330)

HOMEOWNER PROPERTY TAXES, INFLATION AND PROPERTY TAX RELIEF

National Tax Journal, 1981
Many 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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Property Tax Expenditures: Classified Property Tax Systems

Public Finance and Management, 2014
This 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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The Property Tax

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, Raymond D Horton, Robert A Cropf, Dean Michael Mead   +3 more
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The Property Tax

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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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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Property Tax

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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The excise tax effects of the property tax

Journal of Public Economics, 1984
Abstract 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, 2014
Tax 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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Limits of Property Taxes and Charges: City Revenue Structures After the Great Recession

, 2019
Yunji Kim
semanticscholar   +1 more source

Housing Wealth, Property Taxes, and Labor Supply among the Elderly

Journal of Labor Economics, 2017
Lingxiao Zhao, G. Burge
semanticscholar   +1 more source