| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w2197 |
| 来源ID | Working Paper 2197 |
| City Taxes and Property Tax Bases | |
| Katharine L. Bradbury; Helen F. Ladd | |
| 发表日期 | 1987-03-01 |
| 出版年 | 1987 |
| 语种 | 英语 |
| 摘要 | This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's tax base by about 1.5 percent. In addition, local income taxes and taxes levied by overlying jurisdictions (such as county and state governments) also have negative impacts on the city's property tax base. Local sales taxes, in contrast, appear to have little impact. We conclude that taxes affect local property values more than is typically implied by previous studies that have investigated the impacts of state and local taxes on firms' location decisions. |
| URL | https://www.nber.org/papers/w2197 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/559450 |
| 推荐引用方式 GB/T 7714 | Katharine L. Bradbury,Helen F. Ladd. City Taxes and Property Tax Bases. 1987. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w2197.pdf（356KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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