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  • Search: subject_exact:"Real property tax"
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Year of publication
Subject
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Grundsteuer 1,363 Real property tax 1,330 USA 367 United States 362 Vermögensteuer 362 Theorie 360 Theory 360 Wealth tax 358 Deutschland 177 Germany 168 Gemeindesteuer 157 Local tax 157 Steuerreform 156 Tax reform 154 Steuerwirkung 153 Tax effects 148 Immobilienpreis 97 Real estate price 97 Immobilienmarkt 76 Real estate market 75 Steuerpolitik 72 Besteuerungsverfahren 67 Taxation procedure 67 Einkommensteuer 61 Tax policy 61 Income tax 59 Grundeigentum 55 Steuerinzidenz 54 Tax incidence 54 Land use 52 Landnutzung 52 Vereinigte Staaten 50 Steuervergünstigung 48 Tax incentive 47 Erbschaftsteuer 46 Real property 46 Wohneigentum 45 Homeownership 44 Inheritance tax 43 Steuereinnahmen 43
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Online availability
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Free 296 Undetermined 126
Type of publication
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Book / Working Paper 742 Article 615 Journal 16 Other 1
Type of publication (narrower categories)
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Article in journal 527 Aufsatz in Zeitschrift 527 Graue Literatur 315 Non-commercial literature 315 Working Paper 213 Arbeitspapier 212 Aufsatz im Buch 79 Book section 79 Collection of articles of several authors 55 Sammelwerk 55 Amtsdruckschrift 44 Government document 44 Hochschulschrift 43 Thesis 33 Konferenzschrift 19 Conference proceedings 15 Aufsatzsammlung 14 Gesetz 10 Law 10 Advisory report 9 Bibliografie enthalten 9 Bibliography included 9 Gutachten 9 Collection of articles written by one author 8 Handbook 8 Handbuch 8 Sammlung 8 Conference paper 6 Kommentar 6 Konferenzbeitrag 6 Statistik 6 Case study 4 Fallstudie 4 Mehrbändiges Werk 4 Multi-volume publication 4 Statistics 4 No longer published / No longer aquired 3 Quelle 3 Ratgeber 3 Article 2
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Language
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English 1,058 German 203 Spanish 20 Swedish 19 French 16 Undetermined 13 Italian 12 Polish 11 Russian 8 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 18 Bizer, Kilian 12 Löhr, Dirk 12 Hendershott, Patric H. 10 Bell, Michael E. 9 Bourassa, Steven C. 9 Ling, David C. 9 Sjoquist, David L. 9 Anderson, John E. 8 Edenhofer, Ottmar 8 Hodge, Timothy R. 8 Netzer, Dick 8 Alm, James 7 Bird, Richard M. 7 Joulfaian, David 7 Sands, Gary 7 Siegloch, Sebastian 7 Slack, Enid 7 Arnott, Richard 6 Backhaus, Jürgen G. 6 Brunori, David 6 Farhi, Emmanuel 6 Follain, James R. 6 Kelly, Roy B. 6 Mieszkowski, Peter M. 6 Pestieau, Pierre 6 Scheffler, Wolfram 6 Sheffrin, Steven M. 6 Surico, Paolo 6 Werning, Iván 6 Youngman, Joan M. 6 Bradbury, Katharine L. 5 Büttner, Thiess 5 Coleman, Andrew 5 England, Richard William 5 Glaeser, Edward L. 5 Grimes, Arthur L. 5 Ladd, Helen F. 5 Lee, Jin Man 5 Löffler, Max 5
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Institution
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National Bureau of Economic Research 19 Lincoln Institute of Land Policy 15 Finanzwissenschaftliches Forschungsinstitut <Köln> 4 Harvard Law School / International Tax Program 4 Canadian Tax Foundation 3 OECD 3 Stiftung Marktwirtschaft / Kronberger Kreis 3 World Bank 3 Binder Dijker Otte & Co. <Brüssel> 2 Centre for Human Settlements 2 Centre for Incentive Taxation <London> 2 Deutschland / Bundesministerium der Finanzen 2 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 2 Edward Elgar Publishing 2 Groupe d'étude et de réflexion interrégional 2 Ifst 2 PriceWaterhouse and Co. <New York, NY> 2 Schweden / Fastighetsbeskattningskommittén 2 Sonderforschung ökonomische und juristische Institutionenanalyse (SOFIA) e.V. 2 Virginia Polytechnic Institute and State University / Department of Economics 2 Academy of Political Science 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 Bund der Steuerzahler / Karl-Bräuer-Institut 1 Bundesanzeiger Verlag 1 Centr Ėkonomičeskich i Social'nych Reform <Bischkek> 1 Centro Formazione e Studi <Roma u.a.> 1 Commitee for Economic Development 1 Committee on Assessment and Taxation under Proposal 1 Conference on Property Taxation and Local Government Finance <2000, Scottsdale, Ariz.> 1 Cornell University / Department of Applied Economics and Management 1 Corporate Management Tax Conference <1989, Toronto; Vancouver, British Columbia> 1 Corporate Management Tax Conference <32, 1995, Toronto> 1 Council of State Governments 1 Department of Housing and Urban Development 1 Deutsches Volksheimstättenwerk 1 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 1
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Published in...
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The American journal of economics and sociology 29 Working paper / National Bureau of Economic Research, Inc. 29 National tax journal 28 Regional science & urban economics 24 CESifo working papers 21 Property tax : an international comparative review 20 NBER working paper series 19 Journal of urban economics 17 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 15 Land economics : applied research on environmental resources 14 Journal of public economics 12 The journal of real estate finance and economics 12 NBER Working Paper 11 Public finance review : PFR 9 Finanzwissenschaftliche Diskussionsbeiträge 8 Institut Finanzen und Steuern : ifst 8 Review of urban & regional development studies : journal of the Applied Regional Science Conference 8 Working paper / International Studies Program, Georgia State University 8 Discussion paper / Centre for Economic Policy Research 7 Discussion paper series / IZA 7 Journal of housing economics 7 The real estate finance journal 7 Economics letters 6 Fragen der Freiheit : Beiträge zur freiheitlichen Ordnung von Kultur, Staat und Wirtschaft 6 Statens offentliga utredningar : SOU 6 Zeitschrift für Sozialökonomie : ZfSÖ 6 Economic papers : a journal of applied economics and policy 5 Ekonomisk debatt 5 Journal of real estate literature : a publication of the American Real Estate Society 5 OECD Economics Department working papers 5 Studies in economic reform and social justice 5 Discussion paper 4 Discussion papers / CEPR 4 Economia pubblica : the Italian journal of public economics and law 4 FinanzArchiv : public finance analysis 4 IMFG papers on municipal finance and governance 4 International tax and public finance 4 Property tax journal : a quarterly journal devoted to studies in property taxation and assessment administration 4 Public finance and management : PFM 4 The World Bank economic review 4
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Source
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ECONIS (ZBW) 1,346 USB Cologne (EcoSocSci) 18 RePEc 6 EconStor 3 BASE 1
Showing 1 - 50 of 1,374
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Assessment frequency and equity of the real property tax : latest evidence from Philadelphia
Hou, Yilin; Lei, Ding; Schwegman, David J.; Barca, Alaina G. - 2021
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Immovable property taxation for sustainable & inclusive growth
Leodolter, Alexander; Princen, Savina; Rutkowski, Aleksander - 2022
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Why are residential property tax rates regressive?
Amornsiripanitch, Natee - 2022
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Tax systems and their differences in use in selected countries, digitalization of a tax system
Krulický, Tomáš; Schmallowsky, Thomas - In: International journal of economic sciences : IJoES 11 (2022) 1, pp. 47-67
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Wege und Irrwege der neuen Grundsteuerpläne in Deutschland
In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 4, pp. 294-297
Das bisherige Verfahren zur Grundsteuererhebung ist 2018 vom Bundesverfassungsgericht als verfassungswidrig erklärt worden. Seither haben fünf Bundesländer gestützt auf die Öffnungsklausel nach Art. 125b Grundgesetz (GG) neue Modelle für eine ausschließlich flächenbasierte...
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The effect of property taxes on house prices : Evidence from the 1993 and the 2012 reforms in Italy
Boschi, Melisso; Bevilacqua, Valeria; Di Falco, Carla - 2021
We quantify the effect of property tax reforms implemented in Italy in 1993 and 2012 on property prices. We focus on the Italian house prices index using the Interrupted Time Series Analysis (ITSA), a statistical approach that proves to be useful when a counterfactual scenario for policy...
Persistent link: https://ebtypo.dmz1.zbw/10013211799
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Rethinking Property Taxation
Anderson, Nathan B.; Ross, Rob - 2021
This report looks at local governments’ biggest source of revenue: property taxes. The authors provide a primer on how the taxes are calculated, and new formulas for understanding an individual’s tax share. The authors also propose an alternative format for local property tax statements that...
Persistent link: https://ebtypo.dmz1.zbw/10013218956
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The New View of the Property Tax : a Reformulation
Mieszkowski, Peter; Zodrow, George - 2021
The"new view" of the property tax is reformulated within the context of a model with interjurisdictional competition, endogenous local public services, individuals who are segregated into homogeneous communities according to tastes for local public services, a simple form of land use zoning, and...
Persistent link: https://ebtypo.dmz1.zbw/10013218975
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The Incentive Effects of Property Taxes on Local Governments
Glaeser, Edward L. - 2021
This paper applies the ideas of Brennan and Buchanan (1977, 1978, 1980) to local property taxes. When local governments maximize their revenues, property taxes provide incentives for adequate amenity provision. Local amenity provision determines property values which then determine local tax...
Persistent link: https://ebtypo.dmz1.zbw/10013215708
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The Incidence of the Local Property Tax : a Re-Evaluation
Mieszkowski, Peter; Zodrow, George - 2021
The article identifies the key assumptions that underlie competing theories of the incidence of the local property tax. We conclude that the"benefit view" which maintains that the property tax system is equivalent to a set of non-distortionary user changes is correct only under very restrictive...
Persistent link: https://ebtypo.dmz1.zbw/10013218425
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Real Estate Transaction Taxes and Credit Supply
Mavropoulos, Antonios; Koetter, Michael; Marek, Philipp - 2021
We exploit staggered real estate transaction tax (RETT) hikes across German states to identify the effect of house price changes on mortgage credit supply. Based on approximately 33 million real estate online listings, we construct a quarterly hedonic house price index (HPI) between 2008:q1 and...
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Abolition of Tax on Acquisition of Immovable Property : A Tool to Suppress the Negative Consequences of COVID-19 or a Politicum?
Radvan, Michal; Papavasilevská, Sandra - 2021
The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this virus on society. The main aim of the article is to answer...
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Das Bodenwertmodell für die Grundsteuer : Unzulänglichkeiten und mögliche Alternativen
Graf, Gerhard - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 101 (2021) 3, pp. 227-231
2018 wurde das bisherige Verfahren der Grundsteuererhebung als verfassungswidrig erklärt. Den Bundesländern ist bis Ende 2024 Zeit für eine Neukonzeption der Grundsteuer eingeräumt worden. Baden-Württemberg hat eine Vorreiterrolle eingenommen und sich auf ein Bodenwertmodell festgelegt, das...
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To divorce or not to divorce : is this a property tax problem?
Santoloni, Raffaella - 2021
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The role of fiscal decentralization in municipal budgets : case of the Czech Republic
Andrlík, Břetislav; Halamová, Martina; Formanová, Lucie - In: Danube : law and economics review 12 (2021) 1, pp. 61-76
Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective...
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Housing affordability and transaction tax subsidies
Girshina, Anastasia; Koulischer, François; … - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012520375
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Housing affordability and transaction tax subsidies
Girshina, Anastasia; Koulischer, Francois; … - 2021
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Real estate taxation reform : tax land values, abolish privileges
Bach, Stefan; Eichfelder, Sebastian - In: DIW weekly report : economy, politics, science : a … 11 (2021) 27/28, pp. 199-205
Real estate is taxed at comparatively low rates in Germany, with primarily the affluent benefiting from numerous existing tax privileges. This Weekly Report describes the current state of real estate taxation in Germany and outlines reform proposals that could increase tax revenue, improve the...
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The effect of property taxes on house prices : evidence from the 1993 and the 2012 reforms in Italy
Boschi, Melisso; Bevilacqua, Valeria; Di Falco, Carla - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012664076
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Who bears the burden of real estate transfer taxes? : evidence from the German housing market
Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2021
This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
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Small business property tax reductions and job growth
Gobey, Matthew; Matikonis, Karolis - In: Small business economics : an international journal 56 (2021) 1, pp. 277-292
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
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Land use and fiscal competition
Büttner, Thiess - 2021
This paper explores the effects of fiscal competition on local land use. A theoretical analysis considers the tradeoff faced by a local government deciding about the amount of land made available for commercial or residential uses, when its expansion has adverse effects on the quality of life....
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Welfare Effects of Property Taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
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The Property Tax as a Tax on Value : Deadweight Loss
Arnott, Richard J.; Petrova, Petia - 2021
Consider an atomistic developer who decides when and at what density to develop his land, under a property tax system characterized by three time-invariant tax rates: the tax rate on pre-development land value, the tax rate on post-development residual site value, and the tax rate on structure....
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Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market
Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2021
This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...
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The Development of Real Property Tax - The Case of City of Košice
Vartašova, Anna; Červená, Karolína - 2021
The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the local level (the City of Košice). The scientific goal of the paper is to assess the development in the total revenue, tax revenue and revenue from real property taxation in...
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Welfare Effects of Property Taxation
Loeffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://ebtypo.dmz1.zbw/10013238648
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Welfare Effects of Property Taxation
Loeffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://ebtypo.dmz1.zbw/10013239585
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Views on Quality of Tax Regulation in the Slovak Republic (Focused on Real Property Taxation)
Vartašova, Anna; Červená, Karolína - 2021
Th is monograph provides an analysis of the real property taxation legal regulation in Slovakia and the related economic-legal views on quality of its regulation. Th e authors start with a vast analysis of the principles applicable in taxation and its tax-legal regulation, following then with...
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Federal Deductibility and Local Property Tax Rates
Holtz-Eakin, Douglas; Rosen, Harvey S. - 2021
In current discussions of tax reform in the United States, there is considerable controversy concerning the effects of allowing individuals to deduct state and local taxes when calculating their federal income tax liability. Recent econometric work has suggested that federal deductibility of...
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Taxation of land and economic growth
Che, Shulu; Kumar, Ronald Ravinesh; Stauvermann, Peter - In: Economies : open access journal 9 (2021) 2, pp. 1-20
In this paper, we theoretically analyze the effects of three types of land taxes on economic growth using an overlapping generation model in which land can be used for production or consumption (housing) purposes. Based on the analyses in which land is used as a factor of production, we can...
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On housing, mortgages, and taxation
Kragh-Sørensen, Kasper - 2020
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Heterogeneous price and quantity effects of the real estate transfer tax in Germany
Christofzik, Désirée I.; Feld, Lars P.; Yeter, Mustafa - 2020
Using quarterly data for German counties, we study how housing prices and offers respond to higher transaction costs induced by tax increases. Since 2006, states can set their own tax rates on real estate transfers. Several and substantial tax hikes generate variation across time and states...
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Siedlungsdruck versus Flächenverbrauch in der Stadtentwicklung
Gans, Paul (ed.); Westerheide, Peter (ed.) - 2020
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The Distributional Impact of Recurrent Immovable Property Taxation in Greece
Andriopoulou, Eirini - 2020
During the last decade, Greece faced one of the most severe debt crises among developed countries, leading to Economic Adjustment Programs in order to avoid a disorderly default. Public expenditure was cut, tax rates were increased and new taxes were introduced aiming at restoring public...
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Property Tax Diagnostic Manual
Kelly, Roy - 2020
This Property Tax Diagnostic Manual provides guidance on how to analyze and assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy where needed. Its higher objective is to support increasingly fair and stable...
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En ny bostadsbeskattning
Englund, Peter - 2020
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Lack of uniformity in the Israeli property tax system 1997-2017
Perez, Avi - In: Journal of risk and financial management : JRFM 13 (2020) 12/327, pp. 1-11
There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget...
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Heterogeneous price and quantity effects of the real estate transfer tax in Germany
Christofzik, Désirée I.; Feld, Lars P.; Yeter, Mustafa - 2020
Using quarterly data for German counties, we study how housing prices and offers respond to higher transaction costs induced by tax increases. Since 2006, states can set their own tax rates on real estate transfers. Several and substantial tax hikes generate variation across time and states...
Persistent link: https://ebtypo.dmz1.zbw/10012415969
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Les conséquences des programmes de contrôle des évaluations foncières sur les taux de taxation municipale des entreprises : le cas de la Nouvelle-Écosse
De Lamirande, Patrick; Stevens, Jason - In: L' Actualité économique : revue d'analyse économique 96 (2020) 1, pp. 1-14
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Real estate taxes and home value : winners and losers of TCJA
Li, Wenli; Yu, Edison - 2020 - This draft printed: April 1, 2020
In this paper, we examine the impact of changes in the federal tax treatment of local property taxes stemming from the implementation of the Tax Cuts and Jobs Act (TCJA) in January 2018 on local housing markets. Using county-level house price information and IRS tax data, we find that capping...
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Spezial Freizeitwohnsitze in Tirol : der Begriff des "Freizeitwohnsitzes" - Auswirkungen von Freizeitwohnsitzen - die wichtigsten Regelungen im Überblick - die Tiroler Freizeitwohn...
Rödlach, Roland - Kammer für Arbeiter und Angestellte für Tirol - 2020
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Rättvis och effektiv fastighetsskatt : slutsatser av reformen 2008
Hansson, Åsa - 2020
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Beskattning av energibranschens vinster
Nilsson, Peter - 2020
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The shifting of the property tax on urban renters : evidence from New York State's homestead tax option
Schwegman, David J.; Yinger, John - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012437271
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Who bears the burden of real estate transfer taxes? : evidence from the German housing market
Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2020
This paper examines the effects of real estate transfer taxes (RETT) on house prices using a rich micro dataset on German properties covering the period from 2005 to 2018. We exploit a 2006 constitutional reform that allowed states to set their own RETT rates, leading to frequent increases in...
Persistent link: https://ebtypo.dmz1.zbw/10012425062
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Eine Bodenwertsteuer als Grundsteuer?
Büttner, Thiess; Zimmermann, Horst - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 100 (2020) 5, pp. 380-383
Nach dem Kompromiss von Bundestag und Bundesrat über die Reform der Grundsteuer Ende 2019 erhalten die Länder Entscheidungsspielraum darüber, ob sie sich dem Bundesmodell anschließen oder ein eigenes Steuermodell entwickeln. Ein baden-württembergischer Gesetzentwurf sieht eine...
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