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The Incidence of the Local Property Tax : a Re-evaluation

Author: George R Zodrow; Peter M Mieszkowski; National Bureau of Economic Research.
Publisher: Cambridge, Mass. : National Bureau of Economic Research, 1984.
Series: Working paper series (National Bureau of Economic Research), no. w1485.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
The article identifies the key assumptions that underlie competing theories of the incidence of the local property tax. We conclude that the"benefit view" which maintains that the property tax system is equivalent to a set of non-distortionary user changes is correct only under very restrictive assumptions. Only when communities adopt a set of exact, binding zoning requirements will a distortionary tax be  Read more...
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Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: George R Zodrow; Peter M Mieszkowski; National Bureau of Economic Research.
OCLC Number: 756573188
Description: 1 online resource.
Series Title: Working paper series (National Bureau of Economic Research), no. w1485.
Responsibility: Peter M. Mieszkowski, George R. Zodrow.

Abstract:

The article identifies the key assumptions that underlie competing theories of the incidence of the local property tax. We conclude that the"benefit view" which maintains that the property tax system is equivalent to a set of non-distortionary user changes is correct only under very restrictive assumptions. Only when communities adopt a set of exact, binding zoning requirements will a distortionary tax be transformed into a lump-sum tax. We argue that within jurisdiction heterogeneity of house and firm typeis very unlikely and that the burden of a property tax that is distortionary at the margin falls on the owners of capital.

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