Assessing the Distributive Impact of a Revenue–Neutral Shift From a Uniform Property Tax to a Two-Rate Property Tax With a Uniform Credit

Richard W. England and Min Qiang (Kent) Zhao

National Tax Journal, 2005, vol. 58, issue 2, 247-60

Abstract: A number of economists have argued that a property tax with a lower rate applied to improvement values than to land values is superior to a property tax with a uniform tax rate that yields the same total revenue. This paper explores the statutory incidence of shifting to two–rate property taxation from single–rate property taxation. The authors recommend a tax credit provision to mitigate the regressive tendencies of this type of tax reform.

Date: 2005
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:58:y:2005:i:2:p:247-60

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