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Welfare Effects of Property Taxation

Max Löffler, Sebastian Siegloch

Max Löffler and Sebastian Siegloch show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes.

October 15, 2021

The Assessment Gap: Racial Inequalities in Property Taxation

Carlos F. Avenancio-Leon, Troup Howard

Carlos F. Avenancio-León and Troup Howard document a nationwide “assessment gap” which leads local governments to place a disproportionate fiscal burden on racial and ethnic minorities.

October 8, 2021

Optimal Property Taxation

Kasper Kragh-Sørensen

What is the optimal tax rate on residential housing? In this paper, Kasper Kragh-Sørensen (University of Oslo) considers both the distributional effects and the long-lived transitional dynamics following a change in the property tax rate.

September 17, 2021

A New Look at Property Tax Incidence Across Local Governments

John Yinger

John Yinger (Syracuse University) develops a new method for determining the incidence of property tax differences across jurisdictions.

September 3, 2021

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Center for Policy Research
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