DIFFERENTIAL IMPACTS OF USE VALUE TAXATION ON LOCAL PROPERTY TAX BASES OVER TIME

Hiroshi Yamauchi

No 284231, 1978 Annual Meeting, August 6-9, Blacksburg, Virginia from American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association)

Abstract: Relative distributional impacts are measured by comparing effective tax rates with vs without (simulated) the use value program in Hawaii. Economic growth and capitalization of taxes both tend to lessen long term transfer effects and more so in SMSA than rural counties even if the growth potentials of foregone taxes are taken into account.

Keywords: Agribusiness (search for similar items in EconPapers)
Pages: 21
Date: 1978-08
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Persistent link: https://EconPapers.repec.org/RePEc:ags:aaea78:284231

DOI: 10.22004/ag.econ.284231

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