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Split-Rate Taxation
Impacts on Tax BaseDocumentos de trabajoEnero 2021Zhou Yang and Zackary HawleyMunicipalities debating land value taxation or split-rate taxation need empirical evidence to understand how the transition of property tax regimes will affect their tax base. Using a valuable data...
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Split-Rate Taxation and Business Establishment Location
Evidence from the Pennsylvania ExperienceDocumentos de trabajoEnero 2021Andrew HansonThis paper estimates the relationship between business establishment location and split-rate property taxation. Using variation in split-rate adoption and intensity by municipalities across...
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Assessment of Property Tax Reductions on Tax Delinquency, Tax Foreclosure, and Home Ownership
Documentos de trabajoEnero 2021Fernanda Alfaro, Dusan Paredes, and Mark SkidmoreIn this report, we provide an evaluation of the impacts in Detroit of reductions in residential effective tax rates on tax delinquency, property tax foreclosure, and homeownership. The decline in...
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Land Taxes and Revenue Needs as Communities Grow and Decline
Evidence from New ZealandDocumentos de trabajoJulio 2004Suzi Kerr, Andrew Aitken, and Arthur GrimesNew Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general...
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Public Acceptability and Land Value Taxation
An Experimental Economics InvestigationDocumentos de trabajoEnero 2017Joshua M. Duke and Tianhang GaoThis research seeks to use economic experiments to investigate how different property tax institutions affect homeowners’ investment behavior and whether land value taxation (LVT) is acceptable...