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Measuring Behavioral Responses to the Property Tax

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Abstract

This paper focuses on excise effects of the property tax system. The excise effects are, of course, only one element in determining the role that property taxes should play as a revenue source and tell us only part of the story on the tax’s ability to generate revenues, the incidence of the tax and other concerns. In addition to direct excise tax effects, such as on land use and city structure, the tax can indirectly affect choices such as between private and public schools. Some of these effects may be desired, at least in certain circumstances, such as if the property tax limits sprawl or if the property tax improves land use. Others may be undesirable, such as if the property tax creates disincentives to improve property. Generally, we seek to understand the effects of the property tax without asking the question of whether the effects are inefficient distortions, whether they are helping to correct for externalities, or whether the tax serves as a benefit tax.

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File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0816.pdf
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Bibliographic Info

Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0816.

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Length: 33 pages
Date of creation: 01 Dec 2008
Date of revision:
Handle: RePEc:ays:ispwps:paper0816

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Phone: 404-413-0235
Fax: 404-413-0244
Web page: http://aysps.gsu.edu/isp/index.html

Related research

Keywords: Property Tax; excise effects; land use; sprawl;

References

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  1. Brueckner, Jan K & Kim, Hyun-A, 2003. "Urban Sprawl and the Property Tax," International Tax and Public Finance, Springer, vol. 10(1), pages 5-23, January.
  2. Song, Yan & Zenou, Yves, 2006. "Property tax and urban sprawl: Theory and implications for US cities," Journal of Urban Economics, Elsevier, vol. 60(3), pages 519-534, November.
  3. O'Sullivan, A. & Sexton, T.A. & Sheffrin, S.M., 1993. "Property Taxes, Mobility, And Home Ownership," Papers 93-04, California Davis - Institute of Governmental Affairs.
  4. Lang, Kevin & Jian, Tianlun, 2004. "Property taxes and property values: evidence from Proposition," Journal of Urban Economics, Elsevier, vol. 55(3), pages 439-457, May.
  5. Brian L. Bentick & Thomas F. Pogue, 1988. "The Impact on Development Timing of Property and Profit Taxation," Land Economics, University of Wisconsin Press, vol. 64(4), pages 317-324.
  6. Ruud A. de Mooij & Sjef Ederveen, 2005. "Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment," Tinbergen Institute Discussion Papers 05-108/3, Tinbergen Institute.
  7. Timothy J. Bartik, 1991. "Who Benefits from State and Local Economic Development Policies?," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number wbsle.
  8. Giertz, Seth H., 2007. "The Elasticity of Taxable Income over the 1980s and 1990s," National Tax Journal, National Tax Association, vol. 60(4), pages 743-68, December.
  9. Sexton, Terri A. & Sheffrin, Steven M. & O’Sullivan, Arthur, 1999. "Proposition 13: Unintended Effects and Feasible Reforms," National Tax Journal, National Tax Association, vol. 52(n. 1), pages 99-112, March.
  10. Thomas A. Knapp & Nancy E. White & David E. Clark, 2001. "A Nested Logit Approach to Household Mobility," Journal of Regional Science, Wiley Blackwell, vol. 41(1), pages 1-22.
  11. Richard W. England, 2003. "State and Local Impacts of a Revenue-Neutral Shift from a Uniform Property to a Land Value Tax: Results of a Simulation Study," Land Economics, University of Wisconsin Press, vol. 79(1), pages 38-43.
  12. Bentick, Brian L, 1979. "The Impact of Taxation and Valuation Practices on the Timing and Efficiency of Land Use," Journal of Political Economy, University of Chicago Press, vol. 87(4), pages 859-68, August.
  13. Ladd, Helen F. & Bradbury, Katharine L., 1988. "City Taxes and Property Tax Bases," National Tax Journal, National Tax Association, vol. 41(4), pages 503-23, December.
  14. Oates, Wallace E. & Schwab, Robert M., 1997. "The Impact of Urban Land Taxation: The Pittsburgh Experience," National Tax Journal, National Tax Association, vol. 50(1), pages 1-21, March.
  15. Mark Hoven Stohs & Paul Childs & Simon Stevenson, 2001. "Tax Policies and Residential Mobility," International Real Estate Review, Asian Real Estate Society, vol. 4(1), pages 95-117.
  16. Nada Wasi & Michelle J. White, 2005. "Property Tax Limitations and Mobility: The Lock-in Effect of California's Proposition 13," NBER Working Papers 11108, National Bureau of Economic Research, Inc.
  17. John Nagy, 1997. "Did Proposition 13 Affect the Mobility of California Homeowners ?," Public Finance Review, , vol. 25(1), pages 102-116, January.
  18. White, Michelle J., 1986. "Property taxes and urban housing abandonment," Journal of Urban Economics, Elsevier, vol. 20(3), pages 312-330, November.
  19. John E. Anderson, 1993. "Use-Value Property Tax Assessment: Effects on Land Development," Land Economics, University of Wisconsin Press, vol. 69(3), pages 263-269.
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Cited by:
  1. David Albouy & Andrew Hanson, 2014. "Tax Benefits to Housing and Inefficiencies in Location and Consumption," NBER Working Papers 19815, National Bureau of Economic Research, Inc.
  2. David Albouy & Andrew Hanson, 2013. "Are Houses Too Big or In the Wrong Place? Tax Benefits to Housing and Inefficiencies in Location and Consumption," NBER Chapters, in: Tax Policy and the Economy, Volume 28 National Bureau of Economic Research, Inc.

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