Property Taxation, Property Base, and Property Value: An Empirical Test of the 'New View'

Robert Wassmer ()

National Tax Journal, 1993, vol. 46, issue 2, 135-59

Abstract: Uses an empirical test the "New" view of property taxation. Finds that the greater the positive differential between a city's rate of property taxation and the nation's average rate, the smaller the amount of capital in the city and the smaller the per-unit market value of its property tax base; and the higher the average rate of property taxation in the country, the lower the return to all property.

Date: 1993
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:46:y:1993:i:2:p:135-59

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