Revisiting the Excise Tax Effects of the Property Tax
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- James Mak, 2013. "Are Hotel Property Taxes Fully Passed on to Hotel Guests?," Working Papers 2013-15, University of Hawaii Economic Research Organization, University of Hawaii at Manoa.
- Zodrow, George R., 2014. "Intrajurisdictional capitalization and the incidence of the property tax," Regional Science and Urban Economics, Elsevier, vol. 45(C), pages 57-66.
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Keywordsproperty tax incidence; excise tax effects; capital tax view; new view; small open economy;
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