Distributional Consequences of Converting the Property Tax to a Land Value Tax: Replication and Extension of England and Zhao
AbstractEngland and Zhao report that changing the Dover, New Hampshire, property tax to one taxing land more heavily than improvements would increase the tax on single–family residences and changes across residences would be regressive. We replicate their analysis for Roanoke, Virginia, with results opposite those for Dover. We extend the Roanoke analysis beyond England and Zhao by linking property tax changes to income and poverty data for census tracts; the resulting tax change would benefit most those areas with lowest incomes and highest poverty rates. Thus, both approaches for Roanoke show initial tax burden changes to be progressive.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 61 (2008)
Issue (Month): 4 (December)
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Sally Kwak & James Mak, 2011.
"Political Economy of Property Tax Reform: Hawaii's Experiment with Split‐Rate Property Taxation,"
American Journal of Economics and Sociology, Wiley Blackwell,
Wiley Blackwell, vol. 70(1), pages 4-29, January.
- Sally Kwak & James Mak, 2009. "Political Economy of Property Tax Reform: Hawaii’s Experiment with Split Rate Property Taxation," Working Papers, University of Hawaii at Manoa, Department of Economics 200915, University of Hawaii at Manoa, Department of Economics.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).
If references are entirely missing, you can add them using this form.