Arbeitspapier
Do local governments tax homeowner communities differently?
This paper investigates whether and how strongly the share of homeowners in a community affects residential property taxation by local governments. Different from renters, homeowners bear the full property tax burden irrespective of local market conditions, and the tax is more salient to them. "Homeowner communities" may hence oppose high property taxes in order to protect their housing wealth. Using granular spatial data from a complete housing inventory in the 2011 German Census and historical war damages as a source of exogenous variation in local homeownership, we provide empirical evidence that otherwise identical jurisdictions charge significantly lower property taxes when the share of homeowners in their population is higher. This result is invariant to local market conditions, which suggests tax salience as the key mechanism behind this effect. We find positive spatial dependence in tax multipliers, indicative of property tax mimicking by local governments.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 17-036
- Klassifikation
-
Wirtschaft
Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
Taxation, Subsidies, and Revenue: General
Fiscal Policies and Behavior of Economic Agents: Household
State and Local Taxation, Subsidies, and Revenue
Housing Supply and Markets
- Thema
-
homeownership
public financing
residential property tax
spatial tax mimicking
yardstick competition
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Füss, Roland
Lerbs, Oliver
- Ereignis
-
Veröffentlichung
- (wer)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (wo)
-
Mannheim
- (wann)
-
2017
- Handle
- URN
-
urn:nbn:de:bsz:180-madoc-435656
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Füss, Roland
- Lerbs, Oliver
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Entstanden
- 2017
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