A New View of the Incidence of the Property Tax: the Case of New Jersey

Oskar Harmon ()

Public Finance Review, 1989, vol. 17, issue 3, 323-348

Abstract: State and local legislators in the 1990s face difficult choices concerning the appro-priate mix of state and local taxes. Essential to making informed decisions is an understanding of the distributional effects of existing sources of tax revenues. Unfortunately, in this regard the literature on the New View of property tax incidence has overlooked the issue of the incidence of the property tax at the statewide level. This study applies the New View tax incidence model to analyze the distributional effects of the property tax in New Jersey. The results suggest that in a state with property-tax rates above the national average—and with most of the tax base in residential property—the statewide incidence of the property tax is proportional.

Date: 1989
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/109114218901700305 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:17:y:1989:i:3:p:323-348

DOI: 10.1177/109114218901700305

Access Statistics for this article

More articles in Public Finance Review
Bibliographic data for series maintained by SAGE Publications ().