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Social construction and the progressivity of local tax relief
Dahan, Momi - 2021
This paper reveals a noticeable difference between a high degree of progressivity of incomerelated local property tax relief versus the proportional or regressive incidence of recognition tax relief. Recognition tax relief is tax relief given to specified social sectors which recognizes either...
Persistent link: https://www.econbiz.de/10012612963
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Are local property taxes regressive, progressive, or what?
Oates, Wallace E.; Fischel, William Alan - In: National tax journal 69 (2016) 2, pp. 415-433
Persistent link: https://www.econbiz.de/10011590625
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Property tax burden and progressivity in the case of Serbia
Luković, Stevan - In: Facta Universitatis / Series economics and organization … 11 (2014) 1, pp. 47-59
Persistent link: https://www.econbiz.de/10011508622
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Property tax administration in Francophone Africa : structures, challenges, and progress
Monkam, Nara - In: Public finance and management : PFM 11 (2011) 1, pp. 48-81
Persistent link: https://www.econbiz.de/10009411447
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Is tax competition strategic? : spatial distributions of business property tax abatements in the Chicago suburbs
Funderburg, Richard; Drucker, Joshua; Merriman, David F.; … - In: Economic development quarterly : the journal of … 35 (2021) 1, pp. 66-83
Persistent link: https://www.econbiz.de/10012426455
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Homestead exemptions, heterogeneous assessment, and property tax progressivity
Ihlanfeldt, Keith Ray; Rodgers, Luke P. - In: National tax journal 75 (2022) 1, pp. 7-31
Persistent link: https://www.econbiz.de/10013253278
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The property tax - in theory and practice
Slack, Enid - 2011
Persistent link: https://www.econbiz.de/10009613059
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Numerical simulation on property tax reform : evidence from China
Wang, Hui; Wang, Yanyi; Zhang, Shunming - In: Applied economics 51 (2019) 20, pp. 2172-2194
Persistent link: https://www.econbiz.de/10012196667
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The council tax : the distributional implications of returning to a tax on property
Gibb, Kenneth - In: Scottish journal of political economy : the journal of … 39 (1992) 3, pp. 302-317
Persistent link: https://www.econbiz.de/10001126287
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Assessing the Welsh Government's consultation on reforms to council tax
Adam, Stuart; Phillips, David; Ray-Chaudhuri, Sam - 2023
Persistent link: https://www.econbiz.de/10014440796