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