Restrictive zoning's deleterious impact on the local education property tax base : evidence from zoning district boundaries and municipal finances
Year of publication: |
2019
|
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Authors: | Gallagher, Ryan M. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 72.2019, 1, p. 11-44
|
Subject: | fiscal zoning | restrictive zoning | property tax | property tax incidence | small homes | public education finance | Vermögensteuer | Wealth tax | Grundsteuer | Real property tax | Gemeindefinanzen | Local government finance | Gemeindesteuer | Local tax | Bildungsfinanzierung | Education finance | Städtische Flächennutzung | Urban land use | Schulfinanzierung | School finance | Immobilienpreis | Real estate price | Steuererhebungsverfahren | Taxation procedure | Sonderwirtschaftszone | Special economic zone |
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