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.
- Sprache
-
Englisch
- Erschienen in
-
Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Taxation III ; No. C19-V3
- Klassifikation
-
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
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Lerbs, Oliver
Füss, Roland
- Ereignis
-
Veröffentlichung
- (wer)
-
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
- (wo)
-
Kiel, Hamburg
- (wann)
-
2017
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Konferenzbeitrag
Beteiligte
- Lerbs, Oliver
- Füss, Roland
- ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
Entstanden
- 2017
Ähnliche Objekte (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