Unanticipated Improvements in Property Tax UniformityDocumentos de trabajoJunio 2005Gary C. Cornia and Lawrence C. Walters
This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or “truth in taxation” on the rate of property tax...
Theory and Implications for U.S. CitiesDocumentos de trabajoEnero 2005Yan Song and Yves Zenou
This article attempts a formal analysis of the connection between property tax and urban sprawl in U.S. cities. We develop a theoretical model that includes households (who are also landlords)and...
Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern EuropeDocumentos de trabajoEnero 2005Vytautas Šulija and Gintautas Šulija
This paper surveys the property tax reforms in Eastern and Central European countries that joined the European Union on May 1, 2004. Property tax reforms are evaluated in the light of political and...