IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v69y2016i2p435-460.html
   My bibliography  Save this article

Tax Incidence and Rental Housing: A Survey and Critique of Research

Author

Listed:
  • Richard W. England

Abstract

A longstanding question in economic research has been the incidence of taxes on land and on developed parcels of real estate. In the case of agricultural land, is it the landlord or the tenant farmer who ultimately pays a land tax? In the case of urban rental housing, is it the apartment owner or the renter who pays the property tax? This paper surveys the modern economic literature that has addressed these questions. Although some progress has been made in providing answers, this paper argues that several key issues have not yet been addressed in the literature. We need additional research before we can know with confidence the extent to which renters bear the property tax.

Suggested Citation

  • Richard W. England, 2016. "Tax Incidence and Rental Housing: A Survey and Critique of Research," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(2), pages 435-460, June.
    • Handle: RePEc:ntj:journl:v:69:y:2016:i:2:p:435-460
    DOI: 10.17310/ntj.2016.2.07
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2016.2.07
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2016.2.07
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2016.2.07?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

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


    Cited by:

    1. Komatsu,Hitomi & Ambel,Alemayehu A. & Koolwal,Gayatri B. & Yonis,Manex Bule, 2021. "Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia," Policy Research Working Paper Series 9715, The World Bank.
    2. David J. Schwegman & John Yinger, 2020. "The Shifting of the Property Tax on Urban Renters: Evidence from New York State’s Homestead Tax Option," Working Papers 20-43, Center for Economic Studies, U.S. Census Bureau.
    3. Löffler, Max & Siegloch, Sebastian, 2015. "Property Taxation, Local Labor Markets and Rental Housing," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112967, Verein für Socialpolitik / German Economic Association.
    4. Oliviero, Tommaso & Scognamiglio, Annalisa, 2019. "Property tax and property values: Evidence from the 2012 Italian tax reform," European Economic Review, Elsevier, vol. 118(C), pages 227-251.
    5. Divya Singh, 2020. "Do Property Tax Incentives for New Construction Spur Gentrification? Evidence from New York City," 2020 Papers psi856, Job Market Papers.
    6. Arbel, Yuval & Fialkoff, Chaim & Kerner, Amichai, 2017. "Removal of renter's illusion: Property tax compliance among renters and owner-occupiers," Regional Science and Urban Economics, Elsevier, vol. 66(C), pages 150-174.
    7. Petrucci, Alberto, 2020. "Pure rent taxation and allocation of capital in a two-sector open economy: A long-run analysis," Economic Modelling, Elsevier, vol. 91(C), pages 421-427.
    8. Lenka Malicka, 2021. "The Mill Hypothesis Examination on the EU Sample," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 17(2), pages 47-58.
    9. Chengrui Xiao & Bo Zhou, 2023. "Property taxes and rental housing: Evidence from China," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 51(4), pages 931-958, July.

    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:69:y:2016:i:2:p:435-460. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.