MEASURING PROPERTY TAX INCIDENCE: A MAXIMUM LIKELIHOOD APPROACH

H. Evan Drummond

No 284481, 1975 Annual Meeting, August 10-13, Columbus, Ohio from American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association)

Abstract: Taxes on agricultural land may be capitalized into the value of the land or they may be shifted either forward or backward. An empirical investigation of the rate of capitalization using maximum likelihood procedures suggests that capitalization may not be as prevalent as expected. Recent changes merit further investigation.

Keywords: Public; Economics (search for similar items in EconPapers)
Pages: 16
Date: 1975-08
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Persistent link: https://EconPapers.repec.org/RePEc:ags:aaea75:284481

DOI: 10.22004/ag.econ.284481

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