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Nudging automatic debit for property tax : evidence from two natural field experiments

Nishihata, Masaya; Kobayashi, Yōhei; Ishikawa, Takayuki - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614230

Enhancing property tax

Roy, Debarpita - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614804

State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615634

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State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

The potential and utility of land value taxation : a theoretical framework and simulation for China

Hou, Yilin; Kumhof, Michael; Shao, Lei - 2026

This paper develops an analytical framework for examining land taxation in the context of contemporary urban economies. We dissect the China case for simulation, comparing two model-based scenarios where revenue losses from consumption taxes are replaced by higher income taxes and land taxes. We...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596752

Short and long-run effects of inter-governmental redistribution of property tax on housing supply

Dai, Xieer; Felsenstein, Daniel - 2026

This paper investigates the short and long-run effects of the inter-governmental redistribution of property tax on housing supply. For the short-run analysis, we leverage a property tax policy reform as an exogenous shock and use propensity score matching DID to establish the causal linkage...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639030

Die Grundsteuer im Zeitenwandel : mit der Reform zurück zu den föderalen Wurzeln

Geißler, René - 2026

Die Reform der Grundsteuer infolge des Urteils des Bundesverfassungsgerichts von 2018 markiert einen tiefgreifenden institutionellen Einschnitt in das deutsche Steuer- und Föderalsystem. Sie beendet nicht nur eine jahrzehntelange Reformblockade, sondern führt auch zu einer weitgehenden...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640821

Do special transfers to incentivize local tax revenue effort work?

Canavire-Bacarreza, Gustavo; Cansino, Kenyi; Castro, Luis; … - 2026

Many decentralized countries struggle with low levels of subnational tax effort. As a remedy for this situation, specific-purpose incentive schemes designed for own revenue mobilization at the subnational level can be simple, efficient, and cost-effective tools. We examine the effects of an...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644750

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Do special transfers to incentivize local tax revenue effort work?

Canavire-Bacarreza, Gustavo; Cansino, Kenyi; Castro, Luis; … - 2026

Book / Working Paper

Strengthening Immovable Property Taxation in Pakistan : Challenges, Mapping of Revenue Sources, Recommendations and Strategic Roadmap

Lucas-Mas, Cristian Óliver; Touqeer, Irum - 2026

This report argues that Pakistan’s immovable property taxation system has significant untapped revenue potential but is constrained by structural, institutional, and valuation weaknesses. Property related taxes are well suited for subnational finance because they are stable, visible, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656032

Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022/2025?

Eichfelder, Sebastian; Kiel, Yannis; Knaisch, Jonas David; … - 2026

Der vorliegende Beitrag schätzt die Bürokratiekosten der Grundsteuerreform 2022/2025 mit Hilfe des Standardkostenmodells der Bundesregierung (SKM) und qualitativer Experteninterviews auf eine Bandbreite von 3,92 Mrd. € und 6,50 Mrd. € (im Mittelwert 5,21 Mrd. €). Dies entspricht 3,38 %...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653555

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Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022/2025?

Eichfelder, Sebastian; Kiel, Yannis; Knaisch, Jonas David - 2026

Book / Working Paper

Taxing wealth or capital income? : the impact of political ideology on property tax policy in Spain : a quasi-experimental study

Tubío-Sánchez, José María; Lago Peñas, Santiago; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668506

Behavioral responses to estate taxation : evidence from Taiwan

Lien, Hsien-Ming; Wu, Linda; Yang, Tzu-Ting - 2026

We quantify behavioral responses to estate taxation by exploiting two large and opposing reforms in Taiwan. A fundamental challenge is that estates are observed only at death, complicating treatment assignment. To address this, we link administrative estate and wealth records to implement a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653508

Natural disasters, property reappraisal, and fiscal outcomes

Davlasheridze, Meri; Hou, Yilin; Miao, Qing - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060323

The Gambia: Enhancing Property Taxation

2026

This technical assistance (TA) report responds to The Gambia’s request for support in enhancing its property tax system, a priority embedded in the Domestic Revenue Mobilization Strategy (DRMS) and the National Land Policy (NLP). The mission identified significant untapped revenue potential in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087473

Local governments and housing prices : capitalization of property taxes

Škultéty, Oliver; Žalman, Jan - 2026

This paper studies the capitalization of property taxes into housing prices by exploiting a unique institutional setting. We utilize a nationwide reform that raised the statutory base rate of the property tax by 80% while simultaneously restricting the fiscal instruments municipalities could use...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085791

Steuerkraftermittlung im kommunalen Finanzausgleich nach der Grundsteuerreform: Ergänzungsstudie zum Vorhaben "Überprüfung Klimaansatz und mehrjährige Steuerkraft im kommunalen Finanzausgleich des Landes Nordrhein-Westfalen"

Gerhards, Eva; Thöne, Michael - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015361374

Estate tax as jubilee : the estate tax debate through the lens of the Old and New Testaments

Cutler, Joshua - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667577

Die Statistik der Grundsteuerwerte – Neugestaltung nach der Grundsteuerreform

Godec, Tobias; Schlapak, Cornelia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015508437

The impact of the comprehensive real estate holding tax on house prices and rental pass-through

Hong, NamJoo; Hwang, Youngjae - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060322

Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance

Flores, Tatiana; Bermúdez, Jose Carlo; Cruces, Guillermo; … - 2025

This paper investigates gender disparities in residential property ownership and tax compliance in a large Argentine municipality using detailed tax administrative data. While ownership is evenly distributed between women, men, and co-owned properties up to the 40th percentile of the value...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372341

Does Progressivity Raise Tax Capacity? Experimental Evidence from the D.R. Congo

Tourek, Gabriel Z.; Laroche, Arthur; Bergeron, Augustin; … - 2026

Progressive taxation is central to high-income countries' tax systems, but developing countries typically rely on less progressive instruments. We study the introduction of progressive property taxation in a large Congolese city through a citywide field experiment conducted in partnership with...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063332

Design of partial population experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668137

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Design of partial population experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2023

Book / Working Paper

Efficient property value estimation for single-family homes in central Florida

Lozano, Sebastián; Gutiérrez Moya, Ester; Klizentyte, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375831

Scottish council tax : ripe for reform

Adam, Stuart; Phillips, David; Ray-Chaudhuri, Sam - 2025

Council tax is levied on the occupiers of residential property to help fund the provision of local services. Individual Scottish councils set the tax rates for their area, but it is the Scottish Government that determines the tax base to which the tax rates apply. With properties still assigned...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331209

The grand (fiscal) illusion : property tax relief and education spending in North Dakota

Jackson, Jeremy J.; Nichols, Kole - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062760

Spillovers in state capacity building : evidence from the digitization of land records in Pakistan

Aman-Rana, Shan; Minaudier, Clement - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061835

La fiscalité municipale et le développement immobilier au Québec : à la recherche du gain fiscal

Meloche, Chelsea H. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333560

The Limits of Government Outsourcing : Property Tax Re-Assessments in India

Duflo, Esther; Hanna, Rema; Olken, Benjamin A.; Tandon, … - 2026

Theories of outsourcing often presume that private firms are more efficient producers of goods and services, but that contracting frictions mean that firms do not internalize the government's objective function. But perhaps, for some tasks, the government can actually be more productively...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085991

Shared occupancy and property tax arrears

Anim-Odame, Wilfred K.; Brenni, Precious A.; Damianov, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338060

Taxpayer Behavior in the Age of AI : A Field Experiment on Property Tax Appeals

Holz, Justin E.; Perez-Truglia, Ricardo; Simon, Andrew; … - 2026

Navigating the tax system often requires information and judgment that taxpayers may lack. Although taxpayers sometimes rely on human experts, AI could provide comparable assistance at substantially lower cost. Yet there is no causal evidence on how taxpayers use AI tax agents or how these tools...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016086013

Taxing the wealthy in Haiti : evidence from a survey experiment on property tax preferences

López García, Ana Isabel; Berens, Sarah Andrea - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015340226

Steuerkraftermittlung im kommunalen Finanzausgleich nach der Grundsteuerreform : Ergänzungsstudie zum Vorhaben "Überprüfung Klimaansatz und mehrjährige Steuerkraft im kommunalen Finanzausgleich des Landes Nordrhein-Westfalen"

Gerhards, Eva; Thöne, Michael - 2025

Die Studie untersucht neuartige Fragen zur Berücksichtigung der reformierten Grundsteuer im kommunalen Finanzausgleich. Der Fokus liegt auf Nordrhein-Westfalen; andere deutsche Länder müssen vergleichbare Fragen beantworten. Anfang 2025 ist in Deutschland die reformierte Grundsteuer in Kraft...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015357263

Steuern : Einführung in die Betriebswirtschaftliche Steuerlehre

Kußmaul, Heinz - 2026 - 6., völlig überarbeitete Auflage

Sowohl für Studierende und Lehrende als auch für Praktiker aus den Bereichen der Betriebswirtschaftlichen Steuerlehre und des Steuerrechts gibt dieses Buch eine übersichtliche Darstellung der wichtigsten Steuerarten in Deutschland. Die einzelnen Kapitel liefern fundierte Kenntnisse über...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644656

Property Taxes and Housing Allocation Under Financial Constraints

Coven, Joshua; Golder, Sebastian; Gupta, Arpit; Ndiaye, … - 2026

Low property taxes amplify lock-in among elderly homeowners, limiting housing access for young families. Raising them reallocates housing toward the young through two channels: capitalization into lower prices reduces required downpayments for financially constrained buyers, a form of embedded...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085968

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Property taxes and housing allocation under financial constraints

Coven, Joshua; Golder, Sebastian; Gupta, Arpit; Ndiaye, … - 2024

Book / Working Paper

Property taxes and housing allocation under financial constraints

Coven, Joshua; Golder, Sebastian; Gupta, Arpit; Ndiaye, … - 2024

Book / Working Paper

Determinants of own source revenue generation in rural local bodies and efficiency of collection

Shrawan, Aakanksha; Rahangdale, Nikhil; Nath, H. K. Amar - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015418000

Property tax in Europe : a changing landscape

2026

"This volume from the Lincoln Institute of Land Policy, a global authority on the property tax, offers the first comparative analysis of property tax systems across Europe. With in-depth case studies from more than a dozen countries, Property Tax in Europe highlights examples and lessons with...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015594838

Fiscal gains from real estate development : the case of Québec municipalities

Meloche, Jean-Philippe - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470620

The performance of the property tax in Mexico : asymmetric assignment of cadastral management and the role of local capacity

Beltrán, Alejandro; Martinez-Vazquez, Jorge; Muñoz, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472111

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The performance of the property tax in Mexico : asymmetric assignment of cadastral management and the role of local capacity

Beltrán, Alejandro; Martinez-Vazquez, Jorge; Muñoz, … - 2025

Book / Working Paper

Optimal housing taxation with land scarcity and maintenance : a Mirrleesian perspective

Bastani, Spencer; Blomquist, Nils Sören; Gahvari, Firouz; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015583284

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Optimal housing taxation with land scarcity andmaintenance : a Mirrleesian perspective

Bastani, Spencer; Blomquist, Nils Sören; Gahvari, Firouz; … - 2025

Book / Working Paper

Left-digit bias in property taxes

Lomonosov, Dena - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458670

Taxing homeowners in China : who are the winners and losers?

Cho, Yunho; Park, Jinseong; Zhang, Sisi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015445683

Revaluation and reform of council tax in Scotland: design considerations and potential impacts

Adam, Stuart; Phillips, David; Ray-Chaudhuri, Sam - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015492479

Property tax pass-through to renters : a quasi-experimental approach

Baker, Sarah S. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609776

Guidance Note on Integrating Gender into Land and Property Valuation and Taxation

2025

Guidance Note on Integrating Gender into Land and Property Valuation and Taxation: While land and property taxation and valuation policies and methods are by default gender neutral, the world in which these systems operate is not. While data on women's land and property rights is limited,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556926

Sachsens Gemeinden setzen Grundsteuerreform überwiegend aufkommensneutral um

Schulze-Spüntrup, Selina - 2025

Die Grundsteuerreform gilt seit Anfang dieses Jahres und sollte nach dem Willen des Bundes aufkommensneutral umgesetzt werden. Auf Basis der aktuell verfügbaren Daten der Vierteljährlichen Kassenstatistik wird in diesem Beitrag erstmals gezeigt, wie sich die Reform tatsächlich auf das...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558054

Property tax in Kampala : revenue collection, progressive rate bands, and valuation appeals

Badalov, Nathaniel; Mutebi, Julius; Ravindranath, Kavya; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604402

Revealing the tax compliance behaviour among residential property owners

Noor Diyana Nasuha Noor Heshamuddin; Indarawati Tarmuji; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607698

Die Statistik der Grundsteuerwerte : Neugestaltung nach der Grundsteuerreform

Godec, Tobias; Schlapak, Cornelia - 2025

Im Zuge der Grundsteuerreform im Jahr 2019 wurde eine neue Bundesstatistik zu den Grundsteuerwerten des land- und forstwirtschaftlichen Vermögens sowie des Grundvermögens angeordnet. Bei der Ermittlung der Bewertungsgrundlagen für die Grundsteuer werden umfangreiche Informationen über...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481392

Empowering local governments : evidence from rural land tax decentralization

Cavalcanti, Pedro Henrique; Café, Renata Motta - 2025

This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396108

Avoiding transparency through offshore real estate : evidence from the United Kingdom

Bomare, Jeanne; Le Guern Herry, Ségal - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560553

Population floorspace price discontinuities and taxation in cross-border commuting areas

Kudashev, Raian; Picard, Pierre M. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015509273