The Hated Property Tax: Salience, Tax Rates, and Tax Revolts
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Because of the obtrusive manner in which they are normally paid, property taxes are likely the most salient taxes in the U.S. However, they are much less salient to homeowners with tax escrow. Exploiting geographical variation in tax escrow, we test how salience affects property tax rates and limits
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美国国家经济研究局创建时间：
2012-11-01
