Search Results - subject_exact:"Property tax"

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533234

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Winners and losers from property taxation

Balke, Kasper Kragh; Karlman, Markus; Kinnerud, Karin - 2024

Book / Working Paper

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/10015592358

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State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

Do special transfers to incentivize local tax revenue effort work?

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668270

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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

Review of comprehensive real estate tax from the perspective of property taxation

Park, Jeehyun - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056233

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 development of mass assessment and taxation of real estate as a basis for increasing the source income of the local self-government units of the Republic of Srpska

Gojković, Biljana Srdić; Stanković, Dragan - 2024

Municipal budgets represent the basis of the development of an area with a certain number of inhabitants. The quality of life of the population will depend on the size of the budget and the potential for the development of the municipality. The budget system of the Republic of Srpska includes...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015421217

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

Meloche, Jean-Philippe - 2025

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

Property tax in Bulgaria : the need for updating the tax base

Kalčeva, Desislava; Ushatova, Daniela - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615740

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

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

Natural disasters, property reappraisal, and fiscal outcomes

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

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

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

Public disclosure and tax compliance : evidence from Uganda

Manwaring, Priya; Regan, Tanner - 2023

Book / Working Paper

Public disclosure and tax compliance : evidence from Uganda

Manwaring, Priya; Regan, Tanner - 2023

Book / Working Paper

Can rural property tax generate revenue? : a simple accounting exercise in Sierra Leone

Grieco, Kevin - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531773

Partisanship and property tax redistribution : evidence from repealing Colorado's Gallagher Amendment

Propheter, Geoffrey - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014368348

Exploring the relationship between personal income inequality, property values, and property tax revenue over time : a panel data analysis for Spain (2006-2016)

Cerra, Angela; Migali, Giuseppe; Onrubia, Jorge - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015133178

Sustainability in property taxation : an application for revenue stability and fairness perspectives, the City of Buffalo, NY

Ozmen, Emre - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436251

State and Local Tax Policy in a Time of Telework

Agrawal, David R.; Chen, Xinyu - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015585993

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State and Local Tax Policy in a Time of Telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

Social construction and the progressivity of local tax relief

Dahan, Momi - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014330166

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Social Construction and the Progressivity of Local Tax Relief

Dahan, Momi - 2021

Book / Working Paper

Social construction and the progressivity of local tax relief

Dahan, Momi - 2021

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

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

Shared occupancy and property tax arrears

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

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

Enhancing property tax

Roy, Debarpita - 2026

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

Left-digit bias in property taxes

Lomonosov, Dena - 2025

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

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

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

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

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

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/10015638601

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Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022/2025?

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

Book / Working Paper

Taux variés selon les classes et contribution des immeubles non résidentiels à l'impôt foncier au Canada

Meloche, Jean-Philippe; Vaillancourt, François; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668197

Estimating the take-up of residential property tax (Arnona) discounts

Alon, Shai - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608686

Fiscal incidence of the property tax

Ihlanfeldt, Keith Ray; Rodgers, Luke P. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015273018

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

Homestead tax deductions and home values : the case of Washington DC versus Maryland

Alfayazi, Mohammad; Amini, Amirhossein; Kurban, Haydar - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420712

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

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 - 2025

Book / Working Paper

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

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2024

Book / Working Paper

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

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

Book / Working Paper

Tackling wealth accumulation in a context of social upheaval : the property tax in Chile

Atria, Jorge; Contreras Guajardo, Dante; Méndez, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015509159

The effects of property tax levy limits on school infrastructure assets and expenditures : the case of New York

Nguyen-Hoang, Phuong; Choi, Yoon-Jung - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014578004

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The effects of property tax levy limits on school infrastructure assets and expenditures : the case of New York

Nguyen-Hoang, Phuong; Choi, Yoon-Jung - 2023

Book / Working Paper

A double negative : capitalizing on assessment regressivity

Hodge, Timothy R.; Komarek, Timothy M. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062734

Why China's housing policies have failed

Huang, Tianlei - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014317968

Die Bodenreform-Bewegung in Deutschland

Diefenbacher, Hans - 2022

Der folgende Beitrag zeichnet die Anfänge der Behandlung des Bodens in der Geschichte der ökonomischen Theorie und in der dazu korrespondierenden politischen Praxis nach. Eine zentrale Rolle spielt die Kritik am Privatbesitz am Boden, aus der dann die Forderung nach einer Besteuerung des...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014281345

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Die Bodenreform-Bewegung in Deutschland

Diefenbacher, Hans - 2022

Article

Using machine learning to create a property tax roll : evidence from the city of Kananga, DR Congo

Bergeron, Augustin; Fournier, Arnaud; Kabeya Kabeya, John; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014440206

Perception of housing taxation in the Czech Republic

Janoušková, Jana; Sobotovičová, Šárka - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014583880

Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338917

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Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2024

Book / Working Paper

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

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

Book / Working Paper

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

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

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

Grundsteuer-Reform : auch für das Bundesmodell keine Verfassungskonformität : Analysen Grundsteuer

Graf, Gerhard - 2024

Nachdem das Bundesverfassungsgericht 2018 die bisherige Grundsteuererhebung für verfassungswidrig erklärt hat, haben elf Bundesländer das sogenannte Bundesmodell als Nachfolgeverfahren gewählt. Es basiert weiterhin auf einer Bewertung der Grundstücke mithilfe des modifizierten...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014526622

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

De jure and de facto property tax rates in large US cities

Berry, Christopher R. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374257