75 Years of Research on the Property Tax

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2023-10-25 DOI:10.1086/727347

George R. Zodrow

引用次数: 0

Abstract

This paper examines the evolution of academic research on the effects of the property tax over the past 75 years, with a special emphasis on articles that have appeared in the National Tax Journal over that time period. The primary topics covered are property tax relief in the form of property tax limitations, property tax administration with a focus on assessment practices and assessment inequities, and — the topic that receives the most attention — the critical and long-standing debate on whether the incidence of the property tax is best described by the “capital tax view” or the “benefit tax view.”

查看原文本刊更多论文

房产税75年研究

本文考察了过去75年来财产税影响的学术研究的演变，特别强调了那段时间出现在《国家税务杂志》上的文章。主要主题包括以房产税限制的形式减免房产税，以评估实践和评估不公平为重点的房产税管理，以及——最受关注的主题——关于房产税的发生是用“资本税观点”还是“利益税观点”来描述最好的关键和长期争论。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.