The Incidence of Differential Commercial Property Taxes: Empirical Evidence

Joyce Y. Man

National Tax Journal, 1995, vol. 48, issue 4, 479-96

Abstract: Analysis of the effects of property tax differentials on commercial real estate values in and around cities. Examination of sales data from the Phoenix area (1985-88) shows that effective property tax differentials have a significant negative effect on commercial real estate.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:4:p:479-96

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