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Do High Interest Rates Encourage Property Tax Delinquency

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  • DeBoer, Larry
  • Conrad, James

Abstract

Shows that when interest rates rise above the penalty rate on delinquent property taxes, taxpayers have an incentive to delay their property tax payments, using their local governments as cheap credit sources. States that property tax delinquency as a percent of the tax levy should rise with the increase in the interest rate and finds that higher unemployment increases delinquency while higher inflation reduces it.

Suggested Citation

  • DeBoer, Larry & Conrad, James, 1988. "Do High Interest Rates Encourage Property Tax Delinquency," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(4), pages 555-560, December.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:4:p:555-60
    DOI: 10.1086/NTJ41788759
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    Cited by:

    1. Miller, Joshua J. & Nikaj, Silda & Lee, Jin Man, 2019. "Reverse mortgages and senior property tax relief," Journal of Housing Economics, Elsevier, vol. 44(C), pages 26-34.
    2. Yi-Chung Hsu & Chien-Chiang Lee, 2016. "Factors Affecting Tax Evasion: Do Interest Rate And Regional Effects Matter?," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 61(04), pages 1-23, September.
    3. Alaina Barca & Lei Ding & Yulin Hou & David Schwegman, 2021. "Assessment Frequency and Equity of the Real Property Tax: Latest Evidence from Philadelphia," Working Papers 21-43, Federal Reserve Bank of Philadelphia.
    4. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

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