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Residential Property Tax Capitalization: Discount Rate Evidence From California

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  • Do, A. Quang
  • Sirmans, C. F.

Abstract

An empirical determination of the discount rate used by individuals to capitalize taxes into housing values. Unlike previous studies, this paper uses data in which buyers are expected to totally capitalize taxes into housing values.

Suggested Citation

  • Do, A. Quang & Sirmans, C. F., 1994. "Residential Property Tax Capitalization: Discount Rate Evidence From California," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 341-348, June.
  • Handle: RePEc:ntj:journl:v:47:y:1994:i:2:p:341-48
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    References listed on IDEAS

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    1. G. Stacy Sirmans & C.F. Sirmans, 1991. "Rents, Selling Prices and Financing Premiums," Urban Studies, Urban Studies Journal Limited, vol. 28(2), pages 267-276, April.
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    Cited by:

    1. repec:eee:pubeco:v:158:y:2018:i:c:p:12-24 is not listed on IDEAS
    2. Yuri Camara Batista & Ciro Biderman, 2016. "Property Tax Capitalization In Real Estate Values: Evidences From São Paulo," Anais do XLII Encontro Nacional de Economia [Proceedings of the 42nd Brazilian Economics Meeting] 063, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    3. George H. Lentz & Ko Wang, 1998. "Residential Appraisal and the Lending Process: A Survey of Issues," Journal of Real Estate Research, American Real Estate Society, vol. 15(1), pages 11-40.
    4. Björn Kauder, 2015. "Spatial Administrative Structure And Intra-Metropolitan Tax Competition," Journal of Regional Science, Wiley Blackwell, vol. 55(4), pages 626-643, September.
    5. Marvin L. Wolverton, 1998. "Empirical Investigation into the Limitations of the Normative Paired Sales Adjustment Method," Journal of Real Estate Research, American Real Estate Society, vol. 15(2), pages 191-204.

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