全球智库信息集成服务系统(G2TT): The Hated Property Tax: Salience, Tax Rates, and Tax Revolts

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w18514
来源ID	Working Paper 18514
	The Hated Property Tax: Salience, Tax Rates, and Tax Revolts
	Marika Cabral; Caroline Hoxby
发表日期	2012-11-01
出版年	2012
语种	英语
摘要	Because of the obtrusive manner in which they are normally paid, property taxes are likely the most salient taxes in the U.S. However, they are much less salient to homeowners with tax escrow. Exploiting geographical variation in tax escrow, we test how salience affects property tax rates and limits. We instrument for tax escrow using bank holding companies' national mortgage servicing assets, focusing on companies that have local branches but do most of their business outside the area. We find that a one standard deviation increase in tax escrow produces about a one standard deviation decrease in property tax rates.
主题	Other ; History of Economic Thought ; Public Economics ; Taxation ; Subnational Fiscal Issues ; Economic Systems
URL	https://www.nber.org/papers/w18514
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/576188
推荐引用方式 GB/T 7714	Marika Cabral,Caroline Hoxby. The Hated Property Tax: Salience, Tax Rates, and Tax Revolts. 2012.