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Vertical Inequality in the Taxation of Real Property

Author

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  • Sirmans, G. Stacy
  • Diskin, Barry A.
  • Friday, H. Swint

Abstract

Includes a comparison of models to test for vertical inequity in the taxation of real property. Finds that equitable taxation would impose a constant ratio between assessed value and market value across price ranges for like property.

Suggested Citation

  • Sirmans, G. Stacy & Diskin, Barry A. & Friday, H. Swint, 1995. "Vertical Inequality in the Taxation of Real Property," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 71-84, March.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:1:p:71-84
    DOI: 10.1086/NTJ41789124
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    References listed on IDEAS

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    1. Cheng, Pao Lun, 1974. "Property Taxation, Assessment Performance, and Its Measurement," Public Finance = Finances publiques, , vol. 29(3-4), pages 268-284.
    2. Bates, Laurie J. & Santerre, Rexford E., 1993. "Property Tax Collector Performance and Pay," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(1), pages 23-31, March.
    3. Bates, Laurie J. & Santerre, Rexford E., 1993. "Property Tax Collector Performance and Pay," National Tax Journal, National Tax Association, vol. 46(1), pages 23-31, March.
    4. Gatzlaff Dean H. & Ling David C., 1994. "Measuring Changes in Local House Prices: An Empirical Investigation of Alternative Methodologies," Journal of Urban Economics, Elsevier, vol. 35(2), pages 221-244, March.
    5. McDonald, John F., 1993. "Incidence of the Property Tax on Commercial Real Estate: The Case of Downtown Chicago," National Tax Journal, National Tax Association, vol. 46(2), pages 109-20, June.
    6. Sheffrin, Steven M., 1993. "What Does the Public Believe About Tax Fairness?," National Tax Journal, National Tax Association, vol. 46(3), pages 301-08, September.
    7. McDonald, John F., 1993. "Incidence of the Property Tax on Commercial Real Estate: The Case of Downtown Chicago," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(2), pages 109-120, June.
    8. Sheffrin, Steven M., 1993. "What Does the Public Believe About Tax Fairness?," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 301-308, September.
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    Cited by:

    1. Brent C Smith, 2008. "Intrajurisdictional Segmentation of Property Tax Burdens: Neighborhood Inequities Across an Urban Sphere," Journal of Real Estate Research, American Real Estate Society, vol. 30(2), pages 207-224.

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