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Year of publication
Subject
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Grundsteuer 2,414 Real property tax 2,414 Vermögensteuer 1,100 Wealth tax 1,099 Theorie 609 Theory 609 Gemeindesteuer 324 Local tax 321 Steuerreform 259 Tax reform 259 Steuerwirkung 243 Tax effects 232 Immobilienpreis 221 Real estate price 221 Deutschland 195 Germany 195 USA 193 United States 187 Steuererhebungsverfahren 169 Taxation procedure 169 Vereinigte Staaten 159 Immobilienmarkt 156 Real estate market 155 Steuerpolitik 136 Steuervergünstigung 122 Tax incentive 122 Tax policy 122 property tax 116 Steuereinnahmen 115 Tax revenue 115 Gemeindefinanzen 107 Local government finance 106 Grundbesitzsteuer 105 Grundeigentum 102 Wohneigentum 99 Erbschaftsteuer 98 Homeownership 98 Inheritance tax 98 Real property 93 Einkommensteuer 91
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Online availability
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Free 765 Undetermined 431 CC license 29 Digitizable 4
Type of publication
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Book / Working Paper 1,333 Article 1,094 Journal 11
Subcategories
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Article in journal 788 Working paper 371 Book section 99 Government document 42 Proceedings 36 Law 12 Handbook 9 Report 9 Statistics 9 Review 7 Case study 6 Guidebook 3 Glossary included 2 Literature review 2
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Language
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English 2,104 German 209 Spanish 22 Undetermined 22 French 18 Swedish 18 Italian 12 Polish 11 Russian 9 Danish 5 Portuguese 4 Hungarian 2 Czech 1 Finnish 1 Croatian 1 Lithuanian 1 Dutch 1 Norwegian 1 Slovenian 1
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Author
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Skidmore, Mark 22 Hendershott, Patric H. 19 Ling, David C. 19 Bird, Richard M. 18 Sjoquist, David L. 18 Slack, Enid 16 Anderson, John E. 15 Alm, James 13 Bell, Michael E. 13 Edenhofer, Ottmar 13 Zodrow, George R. 12 Ihlanfeldt, Keith Ray 11 Löhr, Dirk 11 Martinez-Vazquez, Jorge 11 Netzer, Dick 11 Pestieau, Pierre 11 Ross, Justin 11 Bizer, Kilian 10 Bourassa, Steven C. 10 Follain, James R. 10 Hodge, Timothy R. 10 Scheffler, Wolfram 10 Figari, Francesco 9 Mieszkowski, Peter M. 9 Yinger, John 9 Arnott, Richard 8 Coleman, Andrew 8 Farhi, Emmanuel 8 Gahvari, Firouz 8 Löffler, Max 8 McCluskey, William J. 8 Sands, Gary 8 Siegloch, Sebastian 8 Surico, Paolo 8 Youngman, Joan 8 Backhaus, Jürgen G. 7 Bahl, Roy W. 7 Banzhaf, H. Spencer 7 Büttner, Thiess 7 England, Richard William 7
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Institution
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National Bureau of Economic Research 47 Lincoln Institute of Land Policy 15 World Bank 8 OECD 7 Canadian Tax Foundation 6 Deutschland / Bundesministerium der Finanzen 5 Finanzwissenschaftliches Forschungsinstitut <Köln> 4 Harvard Law School / International Tax Program 4 Edward Elgar Publishing 3 Stiftung Marktwirtschaft / Kronberger Kreis 3 USA / Advisory Commission on Intergovernmental Relations 3 Centre for Human Settlements 2 Centre for Incentive Taxation <London> 2 Groupe d'étude et de réflexion interrégional 2 Institut Finanzen und Steuern 2 International Growth Centre <London> 2 International Monetary Fund / Fiscal Affairs Dept 2 Metropolis-Verlag für Ökonomie Gesellschaft und Politik GmbH 2 PriceWaterhouse and Co. <New York, NY> 2 Schweden / Fastighetsbeskattningskommittén 2 Sonderforschung ökonomische und juristische Institutionenanalyse (SOFIA) e.V. 2 Springer Fachmedien Wiesbaden 2 Virginia Polytechnic Institute and State University / Department of Economics 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Academy of Political Science 1 American History Research Center 1 Arthur D. Little, inc. 1 Asociación Guatemalteca de Alcaldes y Autoridades Indígenas 1 Asociación de Investigación y Estudios Sociales 1 Association des Etudes Foncières 1 Australien / Department of the Environment 1 Banco de Reserva del Perú <Lima> 1 Brookings Institution 1 Bundesanzeiger Verlag 1 Bureau of Public Roads 1 Centr Ėkonomičeskich i Social'nych Reform <Bischkek> 1 Centre for Tax Policy and Administration (CTPA), Organisation de Coopération et de Développement Économiques (OCDE) 1 Centro Formazione e Studi <Roma u.a.> 1 Chamber of Commerce of the United States 1 China Economics and Management Academy, Central University of Finance and Economics (CUFE) 1
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Published in...
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National tax journal 69 The American journal of economics and sociology 49 NBER working paper series 46 Regional science & urban economics 38 CESifo working papers 31 NBER Working Paper 31 Working paper / National Bureau of Economic Research, Inc. 29 Journal of urban economics 27 Public finance review : PFR 27 Working paper 26 International handbook of land and property taxation 24 Land economics : applied research on environmental resources 20 Property tax : an international comparative review 20 Journal of public economics 19 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 18 The journal of real estate finance and economics 16 Institut Finanzen und Steuern : ifst 15 Journal of housing economics 14 Public budgeting & finance 13 Public finance and management : PFM : an official journal of the Southern Public Administration Education Foundation 13 Working paper / International Studies Program, Georgia State University 13 IMFG papers on municipal finance and governance 12 Discussion paper 11 Discussion paper series 11 Property tax in Asia : policy and practice 11 The Role of the state in property taxation 11 CESifo Working Paper Series 9 Discussion papers / CEPR 8 Review of urban & regional development studies : journal of the Applied Regional Science Conference 8 The real estate finance journal 8 Advances in taxation 7 Applied economics letters 7 CESifo Working Paper 7 Discussion paper / Centre for Economic Policy Research 7 Economics letters 7 International tax and public finance 7 Tulane University Economics working paper 7 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 6 FinanzArchiv : European journal of public finance 6 Finanzwissenschaftliche Diskussionsbeiträge 6
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Source
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ECONIS (ZBW) 2,414 RePEc 19 Other ZBW resources 3 EconStor 2
Showing 1 - 50 of 2,167
 
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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
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Enhancing property tax
Roy, Debarpita - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614804
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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
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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
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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
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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
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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
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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 %...
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Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022/2025?
Eichfelder, Sebastian; Kiel, Yannis; Knaisch, Jonas David - 2026
Book / Working Paper
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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
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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
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Natural disasters, property reappraisal, and fiscal outcomes
Davlasheridze, Meri; Hou, Yilin; Miao, Qing - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060323
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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
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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
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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
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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
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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
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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
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Shared occupancy and property tax arrears
Anim-Odame, Wilfred K.; Brenni, Precious A.; Damianov, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338060
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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
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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
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Fiscal gains from real estate development : the case of Québec municipalities
Meloche, Jean-Philippe - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470620
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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
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
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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
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Left-digit bias in property taxes
Lomonosov, Dena - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458670
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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
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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
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Property tax pass-through to renters : a quasi-experimental approach
Baker, Sarah S. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609776
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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
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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
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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
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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
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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
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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
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Estimating the take-up of residential property tax (Arnona) discounts
Alon, Shai - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608686
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Winners and losers from property taxation
Balke, Kasper Kragh; Karlman, Markus; Kinnerud, Karin - 2025
This paper considers optimal taxation of housing capital. To this end, we employ a life‐cycle model calibrated to the U.S. economy, where asset holdings and labor productivity vary across households, and tax reforms lead to changes in house and rental prices, interest rates, and wages. We find...
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Winners and losers from property taxation
Balke, Kasper Kragh; Karlman, Markus; Kinnerud, Karin - 2024
Book / Working Paper
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The effect of property assessment reductions on tax delinquency and tax foreclosure
Alfaro, Fernanda; Paredes, Dusan; Skidmore, Mark - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456155
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Paying back Australia's COVID-19 debt
Rose, Trevor; Breunig, Robert - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013500590
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Immovable property taxation for sustainable & inclusive growth
Leodolter, Alexander; Princen, Savina; Rutkowski, Aleksander - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013187604
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The fiscal contract up close: experimental evidence from Mexico City
Brockmeyer, Anne; Garfias, Francisco; Suárez Serrato, … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015061860
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The fiscal contract up close : experimental evidence from Mexico City
Brockmeyer, Anne; Garfias, Francisco; Suárez Serrato, … - 2024
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The Fiscal Contract up Close : Experimental Evidence from Mexico City
Brockmeyer, Anne; Garfias, Francisco; Suárez Serrato, … - 2024
Book / Working Paper
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Perception of housing taxation in the Czech Republic
Janoušková, Jana; Sobotovičová, Šárka - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014583880
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Growth-friendly taxation in a high-inflation environment
Kiss, Áron; Leodolter, Alexander; Turrini, Alessandro; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014631444
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2024
We investigate the welfare implications of property taxation. We apply a sufficient statistics approach that accounts for the distributional effects of tax changes at the household level within a spatial equilibrium framework. We show that equity effects are driven by price adjustments in the...
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
Book / Working Paper
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
Book / Working Paper
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
Book / Working Paper
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
Book / Working Paper
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Welfare Effects of Property Taxation
Löffler, Max; Siegloch, Sebastian - 2021
Book / Working Paper
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Welfare Effects of Property Taxation
Löffler, Max; Siegloch, Sebastian - 2021
Book / Working Paper
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Welfare Effects of Property Taxation
Löffler, Max; Siegloch, Sebastian - 2021
Book / Working Paper
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Taxing homeowners who won't borrow
Wong, Francis - 2024
Using high-frequency administrative data covering millions of US homeowners, I document three novel facts about homeowner responses to property tax increases driven by rising home values. First, non-migrating homeowners cut consumption, exhibit financial distress, and do not borrow against their...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014564315
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Local solutions : financing climate action through land value capture
Welch, Patrick J.; Silva, Enrique; Smolka, Martim O.; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014575167
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Fiscal decentralization in the nude : discursive struggles and the stalling of its implementation in Jamaica
Wynter, Carlene Beth; De Loo, Ivo - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015066725
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Public disclosure and tax compliance : evidence from Uganda
Manwaring, Priya; Regan, Tanner - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015085103
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Public disclosure and tax compliance : evidence from Uganda
Manwaring, Priya; Regan, Tanner - 2023
Book / Working Paper
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Public disclosure and tax compliance : evidence from Uganda
Manwaring, Priya; Regan, Tanner - 2023
Book / Working Paper
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Public disclosure and tax compliance : evidence from Uganda
Manwaring, Priya; Regan, Tanner - 2023
Book / Working Paper
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Can rural property tax generate revenue? : a simple accounting exercise in Sierra Leone
Grieco, Kevin - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531773
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Why not tax it? : the effects of property taxes on house price and homeownership
Chiocchio, Francesco - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014535057
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Report on the potential impacts of property tax abatement on rental housing construction in Boston
Alejandro, Patricia; Carter, Mary Ellen; DiPasquale, Denise - 2024 - This version: January 2024
Boston's high housing costs reflect a historic failure to build enough units to satisfy demand. Interest rates and construction costs have risen recently, and the flow of new market-rate residential housing projects has slowed. To spur more construction, the City of Boston is considering various...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014467687
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Mercado inmobiliario e impuesto predial : aplicaciones de técnicas de valuación masiva
2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014491734
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