Ersatz für die Grundsteuer: eine einfache, effiziente, kostengünstige und gerechte Lösung
Sign Up to like & getrecommendations! Published in 2018 at "Wirtschaftsdienst"
DOI: 10.1007/s10273-018-2349-9
Abstract: ZusammenfassungDie Einheitsbewertung des Grundvermögens für die Erhebung der Grundsteuer wurde im April 2018 vom Bundesverfassungsgericht als mit dem Grundrecht auf Gleichbehandlung nicht vereinbar befunden. Die Einheitsbewertung muss nun bis zum 31.12.2019 neu geregelt werden. Wird… read more here.
Keywords: grundsteuer eine; tax; die grundsteuer; grundsteuer ... See more keywords
Forest valuation under the generalized Faustmann formula with taxation
Sign Up to like & getrecommendations! Published in 2018 at "Forest Policy and Economics"
DOI: 10.1016/j.forpol.2017.12.007
Abstract: Abstract This article presents the second part of a two-part series on forest taxation and valuation. In this second part, I derive the forest valuation formulas under the generalized Faustmann formula with five types of… read more here.
Keywords: taxation; tax; property tax; forest valuation ... See more keywords
Public good provision and property tax compliance: Evidence from a natural experiment
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2021.104422
Abstract: Abstract Positive inducements and rewards have become a popular tool of tax administrations around the world. Yet, evaluation of the impact of rewards has been mostly absent from the empirical literature on tax compliance. In… read more here.
Keywords: property tax; tax compliance; tax; natural experiment ... See more keywords
Removal of renter's illusion: Property tax compliance among renters and owner-occupiers
Sign Up to like & getrecommendations! Published in 2017 at "Regional Science and Urban Economics"
DOI: 10.1016/j.regsciurbeco.2017.05.008
Abstract: Abstract Several countries provide tax benefits that favor owner-occupiers over renters. The objective of the current study is to examine a potential justification of this policy. We compare the propensity to pay local property tax… read more here.
Keywords: removal renter; owner occupiers; tax; property tax ... See more keywords
Conditions for introducing property tax in China in terms of replacing land sales revenue – models and verification
Sign Up to like & getrecommendations! Published in 2024 at "Applied Economics"
DOI: 10.1080/00036846.2024.2351226
Abstract: ABSTRACT Introducing property tax nationwide has been emphasized as an important reform task in China but has been delayed continuously. This paper pays attention the necessity of local governments’ revenue replacement from selling lands to… read more here.
Keywords: revenue; tax; china; property tax ... See more keywords
Legal Consideration of Property Tax Reform Under the Perspective of Binary Structure
Sign Up to like & getrecommendations! Published in 2025 at "Journal of Economic Surveys"
DOI: 10.1111/joes.70037
Abstract: The dual structure of property tax systems comprises Stock norms and Incremental norms. Legal adjustments to this system require comprehensive consideration of evolving factors and socioeconomic impacts across both regulatory dimensions. Tax burdens, resource allocation,… read more here.
Keywords: legal consideration; structure; property; tax ... See more keywords
The Effects of Property Tax Abatements on School District Property Tax Bases and Rates
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DOI: 10.1177/0891242420921451
Abstract: The authors analyze the effects of property tax abatement on the property tax base and rates of school districts within a municipality offering the abatement using data from Franklin County, Ohio, one of the most… read more here.
Keywords: property; property tax; school district; effects property ... See more keywords
Is Tax Competition Strategic? Spatial Distributions of Business Property Tax Abatements in the Chicago Suburbs
Sign Up to like & getrecommendations! Published in 2020 at "Economic Development Quarterly"
DOI: 10.1177/0891242420977694
Abstract: The authors analyze the locations of property tax abatements awarded to businesses in Cook County, Illinois from 2012 to 2014 to explore their spatial distribution and to examine local government motivations for awarding incentives. The… read more here.
Keywords: tax; chicago suburbs; tax abatements; abatements chicago ... See more keywords
Partisanship and Property Tax Redistribution: Evidence From Repealing Colorado's Gallagher Amendment
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DOI: 10.1177/10911421231171760
Abstract: In November 2020, Colorado voters were asked to repeal the state's Gallagher Amendment, a constitutional redistributive policy in effect since 1983 that shifted the local property tax burden away from residential property on to nonresidential… read more here.
Keywords: gallagher amendment; property; property tax; colorado ... See more keywords
The Equity Effects of Property Tax Caps: Evidence from Florida
Sign Up to like & getrecommendations! Published in 2017 at "Academic Journal of Interdisciplinary Studies"
DOI: 10.2478/ajis-2018-0039
Abstract: Abstract Over the last decade Florida property owners have saved billions of dollars in taxes due to a 1995 assessment cap initiative which reduced homeowner’s tax burdens. Florida is not alone in passing assessment caps,… read more here.
Keywords: tax; equity effects; evidence; property ... See more keywords
Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.1060219
Abstract: Malaysia’s property tax reassessment practices have recently revealed a previously hidden phenomenon that insufficient numbers of local authorities had undertaken a revaluation. The situation raises the question of what causes variations in property tax reassessment… read more here.
Keywords: local authorities; tax reassessment; property tax;