Residential Property Tax Capitalization: Discount Rate Evidence From California

A. Quang Do and C. F. Sirmans

National Tax Journal, 1994, vol. 47, issue 2, 341-48

Abstract: An empirical determination of the discount rate used by individuals to capitalize taxes into housing values. Unlike previous studies, this paper uses data in which buyers are expected to totally capitalize taxes into housing values.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:2:p:341-48

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