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The Property Tax as a Tax on Value: Deadweight Loss

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NBER2002-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w8913
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Consider an atomistic developer who decides when and at what density to develop his land, under a property tax system characterized by three time-invariant tax rates: the tax rate on pre-development land value, the tax rate on post-development residual site value, and the tax rate on structure.
提供机构:
美国国家经济研究局
创建时间:
2002-04-01
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