Results 31 to 40 of about 6,328,314 (330)
The main objective of this empirical study is to investigate the impact of tax revenue on GDP dynamics at EU-28 level based on structural equation modeling (SEM).
Cristi Spulbar +4 more
doaj +1 more source
How to Apply for a Greenbelt Agricultural Tax Assessment
This publication is for current or potential farm operators who are interested in knowing more about how the Florida Greenbelt Law affects farm operations’ property taxes and how farm operations can apply to receive an agricultural tax assessment ...
Raychel Thomas +2 more
doaj +3 more sources
How Do Households Value the Future? Evidence from Property Taxes
Despite the near ubiquity of intertemporal choice, there is little consensus on the rate at which individuals trade present and future costs and benefits.
H. Koster, Edward W. Pinchbeck
semanticscholar +1 more source
Taxes and payments paid by individuals, the impact on their financial situation
In accordance with the current tax legislation, on an equal footing with organisations and individual entrepreneurs, individuals who do not have income from business pay taxes on income from labor activities in organisations and taxes on property they ...
N. Z. Zotikov
doaj +1 more source
Is the property tax a capital tax?
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 ...
openaire +1 more source
Property tax competition: A quantitative assessment
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 +2 more
openaire +2 more sources
Property Taxes and Their Implications on the Real Estate Market: A Literature Review
The purpose of this research is to provide a comprehensive overview of property taxes and their implications on the real estate market, encompassing economic, social, political, and environmental dimensions.
Muhammad Adil, S. Syafaruddin
semanticscholar +1 more source
Can Property Taxes Reduce House Price Volatility? Evidence from U.S. Regions
We use a novel dataset on effective property tax rates in U.S. states and metropolitan statistical areas (MSAs) over the 2005–2014 period to analyze the relationship between property tax rates and house price volatility. We find that property tax rates
T. Poghosyan
semanticscholar +1 more source
Administrative costs of property tax in the Czech Republic
The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008.
Břetislav Andrlík
doaj +1 more source

