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  1. Welfare effects of property taxation
    Autor*in: Löffler, Max; Siegloch, Sebastian
    Erschienen: March 2021
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we 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... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 4
    Fernleihe:
    keine Fernleihe

     

    We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we 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. Empirically, we exploit the German institutional setting with 5,200 municipal tax reforms for identification. We find that higher taxes are fully passed on to rental prices after three years. The pass-through is lower when housing supply is inelastic. Combining reduced form estimates with our theoretical framework, we simulate the welfare effects of property taxes and show that they are regressive.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/236226
    Schriftenreihe: Discussion paper series / IZA ; no. 14195
    Schlagworte: property taxation; welfare; tax incidence; local labor markets; rental housing
    Umfang: 1 Online-Ressource (circa 97 Seiten), Illustrationen
  2. Welfare effects of property taxation
    Autor*in: Löffler, Max; Siegloch, Sebastian
    Erschienen: 2021
    Verlag:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we 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... mehr

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    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 15
    Fernleihe:
    keine Fernleihe

    Standort:
    Universitätsbibliothek Mannheim
    Fernleihe:
    keine Fernleihe

     

    We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we 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. Empirically, we exploit the German institutional setting with 5,200 municipal tax reforms for identification. We find that higher taxes are fully passed on to rental prices after three years. The pass-through is lower when housing supply is inelastic. Combining reduced form estimates with our theoretical framework, we simulate the welfare effects of property taxes and show that they are regressive.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/232050
    Schriftenreihe: Discussion paper / ZEW ; no. 21, 026 (03/2021)
    Schlagworte: property taxation; welfare; tax incidence; local labor markets; rental housing
    Umfang: 1 Online-Ressource (95 Seiten), Illustrationen
  3. Welfare effects of property taxation
    Autor*in: Löffler, Max; Siegloch, Sebastian
    Erschienen: March 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we 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... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we 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. Empirically, we exploit the German institutional setting with 5,200 municipal tax reforms for identification. We find that higher taxes are fully passed on to rental prices after three years. The pass-through is lower when housing supply is inelastic. Combining reduced form estimates with our theoretical framework, we simulate the welfare effects of property taxes and show that they are regressive.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/235322
    Schriftenreihe: CESifo working paper ; no. 8952 (2021)
    Schlagworte: property taxation; welfare; tax incidence; local labor markets; rental housing
    Umfang: 1 Online-Ressource (circa 97 Seiten), Illustrationen
  4. Tax and occupancy of business properties
    theory and evidence from UK business rates
    Autor*in: Lockwood, Ben; Simmler, Martin; Tam, Hiu
    Erschienen: January 2023
    Verlag:  CESifo, Munich, Germany

    We study the impact of commercial property taxation on vacancy rates and rents in the UK, using a new data-set, and exploiting exogenous variations in property tax rates from reliefs in the UK system: small business rate relief (SBRR), retail relief... mehr

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    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    We study the impact of commercial property taxation on vacancy rates and rents in the UK, using a new data-set, and exploiting exogenous variations in property tax rates from reliefs in the UK system: small business rate relief (SBRR), retail relief and empty property relief. We estimate that the retail relief reduces vacancies by 85%, and SBRR relief by up to 49%, while empty property exemption increases them by up to 89%. The effect of retail relief on clusters of urban properties (the "High St") is no different to its overall effect. SBRR increases (decreases) the likelihood that a property is occupied by a small (large) business. We also use data on asking prices for rental properties to study the effect of reliefs on rental rates. Rental rates move in the opposite direction to vacancy rates, except in the case of empty property relief. All these findings are consistent with a novel model of directed search in the commercial property market, also presented in the paper.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/271896
    Schriftenreihe: CESifo working papers ; 10252 (2023)
    Schlagworte: commercial property; vacancy; occupancy; property taxation
    Umfang: 1 Online-Ressource (circa 77 Seiten), Illustrationen
  5. The housing crisis, foreclosures, and local tax revenues
    Autor*in: Alm, James; Leguizamon, J. Sebastian
    Erschienen: March 2018
    Verlag:  Tulane University, Department of Economics, New Orleans, LA

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe
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    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Tulane Economics working paper series ; 1803
    Schlagworte: Foreclosures; property taxation; local government; intergovernmental transfers
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  6. Taxation and housing markets with search frictions
    Autor*in: Liberati, Danilo; Loberto, Michele
    Erschienen: [2017]
    Verlag:  Banca d'Italia Eurosistema, [Rom]

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 450 (1105)
    Fernleihe:
    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Temi di discussione / Banca d'Italia ; number 1105 (March 2017)
    Schlagworte: housing market; matching; property taxation
    Umfang: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  7. Housing, debt and the economy
    a tale of two countries
    Autor*in: Muellbauer, John
    Erschienen: [2018]
    Verlag:  University of Oxford, Department of Economics, Oxford

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe
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    Volltext (kostenfrei)
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Department of Economics discussion paper series / University of Oxford ; number 855 (July 2018)
    Schlagworte: Housing markets in the UK and Germany; housing affordability; property taxation; landvalue tax; land-use regulations; rent regulation; mortgage markets; house price volatility; residential mobility
    Umfang: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  8. Perspectives from the field
    SDC cooperation for property taxation
    Autor*in: Nell, Christopher; Mascagni, Giulia
    Erschienen: April 2017
    Verlag:  Communications and Engagement Unit, Institute of Development Studies, Brighton, UK

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781781183687
    Schriftenreihe: IDS working paper ; volume 2017, no 486
    Schlagworte: property taxation; Serbia; Kosovo; Mozambique; social accountability
    Umfang: 1 Online-Ressource (circa 24 Seiten), Illustrationen