Artikel
Can the Laffer curve become a policy tool for reducing tax evasion? Stratification of property tax collection by land use
We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013-2016 and obtained from the Jerusalem municipality. Unlike previous literature, we apply a tractable ad hoc methodology, which, compared with the conventional approach, might prove to be more useful to practitioners and policy makers. Results indicate the efficiency of a tax policy designed to increase tax rates for on-sample taxpayers. According to one estimate, to preserve the same collected sum of payments as before, for the entire sample, the minimal anticipated required raise is 4.17% per annum.
- Language
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Englisch
- Bibliographic citation
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Journal: Journal of Urban Management ; ISSN: 2226-5856 ; Volume: 8 ; Year: 2019 ; Issue: 1 ; Pages: 57-74
- Classification
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Landschaftsgestaltung, Raumplanung
State and Local Taxation, Subsidies, and Revenue
Finance in Urban and Rural Economies
Regional Government Analysis: Land Use and Other Regulations
- Subject
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Laffer curve
Land uses
Local municipal tax
- Event
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Geistige Schöpfung
- (who)
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Arbel, Yuval
Fialkoff, Chaim
Kerner, Amichai
- Event
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Veröffentlichung
- (who)
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Elsevier
- (where)
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Amsterdam
- (when)
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2019
- DOI
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doi:10.1016/j.jum.2018.09.001
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Arbel, Yuval
- Fialkoff, Chaim
- Kerner, Amichai
- Elsevier
Time of origin
- 2019
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