IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v61y2008i4p593-607.html
   My bibliography  Save this article

Distributional Consequences of Converting the Property Tax to a Land Value Tax: Replication and Extension of England and Zhao

Author

Listed:
  • Bowman, John H.
  • Bell, Michael E.

Abstract

England and Zhao report that changing the Dover, New Hampshire, property tax to one taxing land more heavily than improvements would increase the tax on single–family residences and changes across residences would be regressive. We replicate their analysis for Roanoke, Virginia, with results opposite those for Dover. We extend the Roanoke analysis beyond England and Zhao by linking property tax changes to income and poverty data for census tracts; the resulting tax change would benefit most those areas with lowest incomes and highest poverty rates. Thus, both approaches for Roanoke show initial tax burden changes to be progressive.

Suggested Citation

  • Bowman, John H. & Bell, Michael E., 2008. "Distributional Consequences of Converting the Property Tax to a Land Value Tax: Replication and Extension of England and Zhao," National Tax Journal, National Tax Association, vol. 61(4), pages 593-607, December.
  • Handle: RePEc:ntj:journl:v:61:y:2008:i:4:p:593-607
    as

    Download full text from publisher

    File URL: https://www.ntanet.org/NTJ/61/4/ntj-v61n04p593-607-distributional-consequences-converting-property.pdf
    Download Restriction: no

    File URL: https://www.ntanet.org/NTJ/61/4/ntj-v61n04p593-607-distributional-consequences-converting-property.html
    Download Restriction: no

    References listed on IDEAS

    as
    1. Darrel Cohen & Glenn Follette, 2000. "The automatic fiscal stabilizers: quietly doing their thing," Economic Policy Review, Federal Reserve Bank of New York, issue Apr, pages 35-67.
    2. Rebecca M. Blank, 2001. "What Causes Public Assistance Caseloads to Grow?," Journal of Human Resources, University of Wisconsin Press, vol. 36(1), pages 85-118.
    3. Byron F. Lutz, 2008. "The connection between house price appreciation and property tax revenues," Finance and Economics Discussion Series 2008-48, Board of Governors of the Federal Reserve System (U.S.).
    4. Lutz, Byron F., 2008. "The Connection Between House Price Appreciation and Property Tax Revenues," National Tax Journal, National Tax Association, pages 555-572.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sally Kwak & James Mak, 2009. "Political Economy of Property Tax Reform: Hawaii’s Experiment with Split Rate Property Taxation," Working Papers 200915, University of Hawaii at Manoa, Department of Economics.
    2. Plummer, Elizabeth, 2010. "Evidence on the Distributional Effects of a Land Value Tax on Residential Households," National Tax Journal, National Tax Association, pages 63-92.
    3. Sally Kwak & James Mak, 2011. "Political Economy of Property Tax Reform: Hawaii's Experiment with Split‐Rate Property Taxation," American Journal of Economics and Sociology, Wiley Blackwell, vol. 70(1), pages 4-29, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:61:y:2008:i:4:p:593-607. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ann Crampton). General contact details of provider: http://edirc.repec.org/data/ntaaaea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.