Are the Property Tax Burdens of Permanent Homeowners Affected by Growth in Housing Rentals and Secon
Authors Keith Ihlanfeldt and Cynthia Fan Yang relate the effective tax rate and the tax price that homeowners pay for public services to shifts in their city's housing units in favor of rentals, broken down by type.
Did State Imposed Tax and Expenditure Limits Reduce the Fiscal Size of Local Governments?
This paper, by Justin M. Ross, John D. Stavick, and Patrick Carlin, revisits the research question of whether or not state-on-local tax expenditure limits (TELs) reduced the fiscal size of local governments.
The Impact of Taxing Vacancy on Housing Markets: Evidence from France
Real Estate Taxes and Home Value: Evidence from TCJA
Capitalisation of a Recurring Tax on Properties: Evidence from a Local Property Tax Reform
Coordination among Small Localities & Returns to Scale Property Value Assessment: Evidence from NYS
Welfare Effects of Property Taxation
Max Löffler and Sebastian Siegloch 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.
The Assessment Gap: Racial Inequalities in Property Taxation
Carlos F. Avenancio-León and Troup Howard document a nationwide “assessment gap” which leads local governments to place a disproportionate fiscal burden on racial and ethnic minorities.
Optimal Property Taxation
What is the optimal tax rate on residential housing? In this paper, Kasper Kragh-Sørensen (University of Oslo) considers both the distributional effects and the long-lived transitional dynamics following a change in the property tax rate.
A New Look at Property Tax Incidence Across Local Governments
John Yinger (Syracuse University) develops a new method for determining the incidence of property tax differences across jurisdictions.