haku: @indexterm PROPERTY TAX / yhteensä: 40
viite: 9 / 40
| Tekijä: | O'Sullivan, A. Sexton, T. Sheffrin, S. |
| Otsikko: | Property taxes, mobility, and home ownership |
| Lehti: | Journal of Urban Economics
1995 : JAN, VOL. 37:1, p. 107-129 |
| Asiasana: | MOBILITY PROPERTY TAX PROPERTY |
| Kieli: | eng |
| Tiivistelmä: | In contrast with the conventional property tax, which is based on current market value, the acquisition-value property tax is based on the market value of the property at the time it was purchased. A switch to an acquisition-value tax decreases household mobility, increases the likelihood of home ownership among infrequent movers and repels frequent movers. The authors use a simple simulation model to compute the excess burden of the acquisition-value tax. |
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