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  1. Property tax competition
    Autor*in: Borck, Rainald; Oshiro, Jun; Satō, Yasuhiro
    Erschienen: [2022]
    Verlag:  Universität Potsdam, Potsdam

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    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 811
    Fernleihe:
    keine Fernleihe

    Standort:
    Universität Potsdam, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: CEPA discussion papers ; no. 52 (October 2022)
    Schlagworte: efficiency; property taxes; tax competition
    Umfang: 1 Online-Ressource (71 Seiten, 11002 KB), Illustrationen
    Bemerkung(en):

    We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes
  2. Property tax competition
    a quantitative assessment
    Autor*in: Borck, Rainald; Oshiro, Jun; Satō, Yasuhiro
    Erschienen: October 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that... mehr

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

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

     

    We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/267235
    Schriftenreihe: CESifo working paper ; no. 10002 (2022)
    Schlagworte: property taxes; tax competition; efficiency
    Umfang: 1 Online-Ressource (circa 74 Seiten), Illustrationen
  3. Property tax competition
    a quantitative assessment
    Autor*in: Borck, Rainald; Oshiro, Jun; Satō, Yasuhiro
    Erschienen: Sptember 2022
    Verlag:  [CIRJE, Faculty of Economics, University of Tokyo], [Tokyo]

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 358
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; CIRJE-F-1199
    Schlagworte: property taxes; tax competition; efficiency
    Umfang: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  4. Property tax competition
    Autor*in: Borck, Rainald; Oshiro, Jun; Satō, Yasuhiro
    Erschienen: [2022]
    Verlag:  Universität Potsdam, Potsdam

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    Universität Potsdam, Universitätsbibliothek
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: CEPA discussion papers ; no. 52 (October 2022)
    Schlagworte: efficiency; property taxes; tax competition
    Umfang: 1 Online-Ressource (71 Seiten, 11002 KB), Illustrationen
    Bemerkung(en):

    We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes
  5. The impact of taxation structure on growth
    empirical evidence from EU27 member states
    Autor*in: Piroli, Giuseppe; Peschner, Jörg
    Erschienen: [2023]
    Verlag:  EERI, Economics and Econometrics Research Institute, Brussels, Belgium

    What is the impact of taxation on growth? Is it supported by specific taxes and harmed by others? We use an error correction model to study the relationship between the tax composition and GDP growth in the EU27 Member States over the period... mehr

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    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 545
    Fernleihe:
    keine Fernleihe

     

    What is the impact of taxation on growth? Is it supported by specific taxes and harmed by others? We use an error correction model to study the relationship between the tax composition and GDP growth in the EU27 Member States over the period 1995-2019. Under the constraint of revenue-neutrality, we find that, in the long-run, shifting tax away from labour (personal income tax) is growth-enhancing. In addition, growth is positively associated with a higher share of corporate income tax and consumption taxes in the total tax mix. However, evidence for property taxation is contrary to our expectation. We find a negative link between the share of property taxes and growth. Expectedly, increasing the overall tax burden has a negative impact on growth in the long-run. Results are robust to different model specifications. Supplementary evidence based on a computable general equilibrium model confirms that de-taxing wages for employees and lowering labour costs for employers would push output.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: EERI research paper series ; no 2023, 05
    Schlagworte: EU27; growth; tax mix; personal income tax; corporate income tax; consumptiontaxes; environmental taxes; property taxes; labour tax shift; Computable General Equilibriummodel
    Umfang: 1 Online-Ressource (circa 18 Seiten)
  6. Who bears the burden of real estate transfer taxes?
    evidence from the German housing market
    Autor*in: Dolls, Mathias; Fuest, Clemens; Krolage, Carla; Neumeier, Florian
    Erschienen: 2020
    Verlag:  Verein für Socialpolitik, [Köln]

    This paper examines the effects of real estate transfer taxes (RETT) on house prices using a rich micro dataset on German properties covering the period from 2005 to 2018. We exploit a 2006 constitutional reform that allowed states to set their own... mehr

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    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DSM 13
    Fernleihe:
    keine Fernleihe

     

    This paper examines the effects of real estate transfer taxes (RETT) on house prices using a rich micro dataset on German properties covering the period from 2005 to 2018. We exploit a 2006 constitutional reform that allowed states to set their own RETT rates, leading to frequent increases in states' tax rates in subsequent years. Our monthly event study estimates indicate a price response that strongly exceeds the change in the tax burden for single transactions. I.e., twelve months after a reform, a one percentage point increase in the tax rate reduces property prices by on average 3.5%. Effects are stronger for apartments and apartment buildings than for singlefamily houses. We interpret these results in the context of a theoretical model that accounts for the effects of RETT on a property's resale value. If a property is expected to be traded more frequently in the future, the decline in its price can exceed the increase in the tax burden. Moreover, larger price effects can be explained by higher bargaining power of sellers.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/224525
    Schriftenreihe: Jahrestagung 2020 / Verein für Socialpolitik ; 46
    Ifo working papers ; 308 (August 2019)
    Schlagworte: Real estate transfer taxes; property taxes; housing market
    Umfang: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  7. Who bears the burden of real estate transfer taxes?
    evidence from the German housing market
    Autor*in: Dolls, Mathias; Fuest, Clemens; Krolage, Carla; Neumeier, Florian
    Erschienen: January 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to... mehr

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

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

     

    This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent increases in states' tax rates in the subsequent years. Our monthly event study estimates indicate a price response that strongly exceeds the change in the tax burden for single transactions. Twelve months after a reform, a one percentage point increase in the tax rate reduces property prices by on average 3%. Effects are stronger for apartments and apartment buildings than for single-family houses. Moreover, negative price effects are predominantly found in growing housing market regions. Our results can be rationalized by a theoretical model that predicts larger price responses in sellers' markets and for properties with a high transaction frequency.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/232436
    Schriftenreihe: CESifo working paper ; no. 8839 (2021)
    Schlagworte: real estate transfer taxes; property taxes; housing market
    Umfang: 1 Online-Ressource (circa 35 Seiten), Illustrationen