Assessing the distributive impact of a revenue-neutral shift from a uniform property tax to a two-rate property tax with a uniform credit

England, R. W. and Zhao, M. C. (2005) Assessing the distributive impact of a revenue-neutral shift from a uniform property tax to a two-rate property tax with a uniform credit. National Tax Journal, 58 2: 247-260.


Author England, R. W.
Zhao, M. C.
Title Assessing the distributive impact of a revenue-neutral shift from a uniform property tax to a two-rate property tax with a uniform credit
Journal name National Tax Journal  (ERA 2012 Listed)    (ERA 2010 Rank A*)   Check publisher's open access policy
Publication date 2005
Sub-type Article
Volume number 58
Issue number 2
ISSN 0028-0283
1944-7477
Start page 247
End page 260
Total pages 14
Editor G. R. Zodrow
W. M. Gentry
Place of publication Washington, DC, U.S.A.
Publisher National Tax Association
Language eng
Subject 140215 Public Economics-Taxation and Revenue
Abstract A number of economists have argued that a property tax with a lower rate applied to improvement values than to land values is superior to a property tax with a uniform tax rate that yields the same total revenue. This paper explores the statutory incidence of shifting to two-rate property taxation from single-rate property taxation. The authors recommend a tax credit provision to mitigate the regressive tendencies of this type of tax reform.
Keyword Property tax
Two-rate property taxation
Economic benefits
Property tax reform
Commercial properties
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Unknown

Document type: Journal Article
Sub-type: Article
Collection: School of Mechanical & Mining Engineering Publications
 
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Created: Fri, 25 Jan 2008, 16:35:41 EST