Advanced Search
MyIDEAS: Login

Distributional Consequences of Converting the Property Tax to a Land Value Tax: Replication and Extension of England and Zhao

Contents:

Author Info

  • Bowman, John H.
  • Bell, Michael E.
Registered author(s):

    Abstract

    England 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 Info

    If 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.
    File URL: http://ntj.tax.org/wwtax/ntjrec.nsf/notesview/E7F62AB3DE06FA4E8525756900473DD9/$file/Article02-Bowman.pdf
    Download Restriction: no

    File URL: http://ntj.tax.org/wwtax/ntjrec.nsf/notesview/E7F62AB3DE06FA4E8525756900473DD9?opendocument
    Download Restriction: no

    Bibliographic Info

    Article 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))
    Pages: 593-607

    as in new window
    Handle: RePEc:ntj:journl:v:61:y:2008:i:4:p:593-607

    Contact details of provider:
    Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109
    Phone: (202)737-3325
    Fax: (202) 737-7308
    Email:
    Web page: http://www.ntanet.org
    More information through EDIRC

    Related research

    Keywords:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. 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.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:61:y:2008:i:4:p:593-607. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.