Konferenzbeitrag

Do Local Governments Tax Homeowner Communities Differently?

Using 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 evidence that otherwise identical jurisdictions charge lower property taxes when the share of homeowners in their population is higher. The result is independent of local market conditions, suggesting tax salience as key mechanism. We find positive spatial dependence in tax multipliers, indicative of property tax mimicking.

Language: Englisch

Bibliographic citation: Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Taxation III ; No. C19-V3

Classification: Wirtschaft
Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
Taxation, Subsidies, and Revenue: General
State and Local Taxation, Subsidies, and Revenue
State and Local Budget and Expenditures
Intergovernmental Relations; Federalism; Secession

Event: Geistige Schöpfung

(who): Lerbs, Oliver
Füss, Roland

Event: Veröffentlichung

(who): ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft

(where): Kiel, Hamburg

(when): 2017

Handle: http://hdl.handle.net/10419/168128

Last update: 10.03.2025, 11:42 AM CET

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Object type

Konferenzbeitrag

Associated

Lerbs, Oliver
Füss, Roland
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft

Time of origin

2017

Other Objects (12)

Do local governments tax homeowner communities differently?

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Do local governments tax homeowner communities differently?

Abschnitt

Local governments

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Hidden Havens: State and Local Governments as Tax Havens?

Abschnitt

17. Local Governments Expenses.

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Shared state taxes and tax policy of local self-governments in connection with tax morale

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Do governments tax agglomeration rents?

Konferenzbeitrag

Effective Burden of Business Taxation and Tax Eff ort of Local Governments

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Labor income responds differently to income-tax and payroll-tax reforms

Bericht

Host governments should not treat state-owned enterprises differently than other foreign investors

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms

Arbeitspapier

Labor earnings respond differently to income-tax and to payroll-tax reforms

Do local governments tax homeowner communities differently?

Arbeitspapier

Do local governments tax homeowner communities differently?

Abschnitt

Local governments

Arbeitspapier

Hidden Havens: State and Local Governments as Tax Havens?

Abschnitt

17. Local Governments Expenses.

Arbeitspapier

Shared state taxes and tax policy of local self-governments in connection with tax morale

Arbeitspapier

Do governments tax agglomeration rents?

Konferenzbeitrag

Effective Burden of Business Taxation and Tax Eff ort of Local Governments

Arbeitspapier

Labor income responds differently to income-tax and payroll-tax reforms

Bericht

Host governments should not treat state-owned enterprises differently than other foreign investors

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms

Arbeitspapier

Labor earnings respond differently to income-tax and to payroll-tax reforms

Do local governments tax homeowner communities differently?

Arbeitspapier

Do local governments tax homeowner communities differently?

Abschnitt

Local governments

Arbeitspapier

Hidden Havens: State and Local Governments as Tax Havens?

Abschnitt

17. Local Governments Expenses.

Arbeitspapier

Shared state taxes and tax policy of local self-governments in connection with tax morale

Arbeitspapier

Do governments tax agglomeration rents?

Konferenzbeitrag

Effective Burden of Business Taxation and Tax Eff ort of Local Governments

Arbeitspapier

Labor income responds differently to income-tax and payroll-tax reforms

Bericht

Host governments should not treat state-owned enterprises differently than other foreign investors

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms

Arbeitspapier

Labor earnings respond differently to income-tax and to payroll-tax reforms

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Do Local Governments Tax Homeowner Communities Differently?

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Other Objects (12)

Do local governments tax homeowner communities differently?

Do local governments tax homeowner communities differently?

Local governments

Hidden Havens: State and Local Governments as Tax Havens?

17. Local Governments Expenses.

Shared state taxes and tax policy of local self-governments in connection with tax morale

Do governments tax agglomeration rents?

Effective Burden of Business Taxation and Tax Eff ort of Local Governments

Labor income responds differently to income-tax and payroll-tax reforms

Host governments should not treat state-owned enterprises differently than other foreign investors

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms

Labor earnings respond differently to income-tax and to payroll-tax reforms

Do local governments tax homeowner communities differently?

Do local governments tax homeowner communities differently?

Local governments

Hidden Havens: State and Local Governments as Tax Havens?

17. Local Governments Expenses.

Shared state taxes and tax policy of local self-governments in connection with tax morale

Do governments tax agglomeration rents?

Effective Burden of Business Taxation and Tax Eff ort of Local Governments

Labor income responds differently to income-tax and payroll-tax reforms

Host governments should not treat state-owned enterprises differently than other foreign investors

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms

Labor earnings respond differently to income-tax and to payroll-tax reforms

Do local governments tax homeowner communities differently?

Do local governments tax homeowner communities differently?

Local governments

Hidden Havens: State and Local Governments as Tax Havens?

17. Local Governments Expenses.

Shared state taxes and tax policy of local self-governments in connection with tax morale

Do governments tax agglomeration rents?

Effective Burden of Business Taxation and Tax Eff ort of Local Governments

Labor income responds differently to income-tax and payroll-tax reforms

Host governments should not treat state-owned enterprises differently than other foreign investors

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms

Labor earnings respond differently to income-tax and to payroll-tax reforms

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