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.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 61 (2008)
Issue (Month): 4 (December Citation: 61 National Tax Journal 593-607 (December 2008))
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- Sally Kwak & James Mak, 2009.
"Political Economy of Property Tax Reform: Hawaii’s Experiment with Split Rate Property Taxation,"
200915, University of Hawaii at Manoa, Department of Economics.
- 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, vol. 70(1), pages 4-29, January.
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