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

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  • 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;National Tax Journal, vol. 61(4), pages 593-607, December.
  • Handle: RePEc:ntj:journl:v:61:y:2008:i:4:p:593-607
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    Cited by:

    1. 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.
    2. Plummer, Elizabeth, 2010. "Evidence on the Distributional Effects of a Land Value Tax on Residential Households," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(1), pages 63-92, March.

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