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Traditional View of the Incidence of the Property Tax: an Examination

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  • B.G. Dahlby

    (University of Alberta)

Abstract

The traditional view of the incidence of the property tax is that consumers bear the entire burden of the tax on capital and landowners bear the entire burden of the tax on land if the supply of land is completely inelastic. This article examines the conditions under which the traditional view is valid when a property tax is imposed in a residential city with fixed population and area. Calculations using estimates of the parameters of the model indicate that the traditional view is a good approximation to the absolute or the differential incidence of the propertvitax .

Suggested Citation

  • B.G. Dahlby, 1982. "Traditional View of the Incidence of the Property Tax: an Examination," Public Finance Review, , vol. 10(3), pages 369-383, July.
    • Handle: RePEc:sae:pubfin:v:10:y:1982:i:3:p:369-383
    DOI: 10.1177/109114218201000305
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    References listed on IDEAS

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    1. Courant, Paul N., 1977. "A general equilibrium model of heterogeneous local property taxes," Journal of Public Economics, Elsevier, vol. 8(3), pages 313-327, December.
    2. 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.
    3. LeRoy, Stephen F., 1976. "Urban land rent and the incidence of property taxes," Journal of Urban Economics, Elsevier, vol. 3(2), pages 167-179, April.
    4. Arnott, Richard J. & MacKinnon, James G., 1977. "The effects of the property tax: A general equilibrium simulation," Journal of Urban Economics, Elsevier, vol. 4(4), pages 389-407, October.
    5. Polinsky, A Mitchell, 1977. "The Demand for Housing: A Study in Specification and Grouping," Econometrica, Econometric Society, vol. 45(2), pages 447-461, March.
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