The Property Tax as a Capital Tax: A Room With Three Views
The "traditional view," the "benefit view," and the "new view" are three alternative views of the incidence of the property tax that have appeared in recent literature; this article discusses the primary implications of the three views and summarizes their history.
Volume (Year): 54 (2001)
Issue (Month): 1 (March)
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- Hamilton, Bruce W, 1976. "Capitalization of Intrajurisdictional Differences in Local Tax Prices," American Economic Review, American Economic Association, vol. 66(5), pages 743-753, December.
- Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70, pages 215-215.
- Hamilton, Bruce W, 1976. "The Effects of Property Taxes and Local Public Spending on Property Values: A Theoretical Comment," Journal of Political Economy, University of Chicago Press, vol. 84(3), pages 647-650, June.
- Hamilton, Bruce W, 1979. "Capitalization of Intrajurisdictional Differences in Local Tax Prices: Reply," American Economic Review, American Economic Association, vol. 69(3), pages 485-485, June.
- Zodrow, George R. & Mieszkowski, Peter M., 1986.
"The new view of the property tax A reformulation,"
Regional Science and Urban Economics,
Elsevier, vol. 16(3), pages 309-327, August.
- Peter M. Mieszkowski & George R. Zodrow, 1984. "The New View of the Property Tax: A Reformulation," NBER Working Papers 1481, National Bureau of Economic Research, Inc.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(2), pages 269-304, June.
- Rubinfeld, Daniel L., 1987. "The economics of the local public sector," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 2, chapter 11, pages 571-645 Elsevier.
- Oates, Wallace E, 1969. "The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis," Journal of Political Economy, University of Chicago Press, vol. 77(6), pages 957-971, Nov./Dec..
- Mieszkowski, Peter, 1972. "The property tax: An excise tax or a profits tax?," Journal of Public Economics, Elsevier, vol. 1(1), pages 73-96, April.
- Peter M. Mieszkowski, 1970. "The Property Tax: An Excise Tax or a Profits Tax?," Cowles Foundation Discussion Papers 304, Cowles Foundation for Research in Economics, Yale University.
- Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
- Helen F. Ladd, 1998. "local government tax and land use policies in the united states," Books, Edward Elgar Publishing, number 1332.
- Herbert A. Simon, 1943. "The Incidence of a Tax on Urban Real Property," The Quarterly Journal of Economics, Oxford University Press, vol. 57(3), pages 398-420.
- Bruce W. Hamilton, 1975. "Zoning and Property Taxation in a System of Local Governments," Urban Studies, Urban Studies Journal Limited, vol. 12(2), pages 205-211, June.
- Wales, T J & Wiens, E G, 1974. "Capitalization of Residential Property Taxes: An Empirical Study," The Review of Economics and Statistics, MIT Press, vol. 56(3), pages 329-333, August.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
- Lin, Chuan, 1986. "A general equilibrium analysis of property tax incidence," Journal of Public Economics, Elsevier, vol. 29(1), pages 113-132, February. Full references (including those not matched with items on IDEAS)
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