search query: @indexterm tax impact / total: 14
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| Author: | Plassmann, F. Tideman, N. |
| Title: | A Markow Chain Monte Carlo analysis of the effect of two-rate property taxes on construction |
| Journal: | Journal of Urban Economics
2000 : MAR, VOL. 47:2, p. 216-247 |
| Index terms: | Property tax Construction industry Tax impact |
| Language: | eng |
| Abstract: | The paper examines the effect of taxing structures at a lower rate than land on the level of construction in 15 Pennsylvania municipalities between 1972 and 1994. In contrast to earlier tax analyses, the estimates indicate that cities with two-rate taxes enjoy significantly higher levels of construction than they would with one-rate taxes. |
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