Housing crisis and vertical equity of the property tax in a market value-based assessment system
Year of publication: |
2014
|
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Authors: | Krupa, Olha |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 42.2014, 5, p. 555-581
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Subject: | property tax assessment | property tax administration | vertical equity | state and local government | nonparametric models | locally weighted regression | quantile regression | Vermögensteuer | Wealth tax | Grundsteuer | Real property tax | Regressionsanalyse | Regression analysis | Theorie | Theory | Steuererhebungsverfahren | Taxation procedure | Gemeindesteuer | Local tax | Nichtparametrisches Verfahren | Nonparametric statistics | Ländersteuer | State tax | Steuergerechtigkeit | Tax fairness | Immobilienpreis | Real estate price |
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