Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Property taxation and equity: An interstate analysis
Conclusion The empirical findings discussed here tend to substantiate the original preise that variation in tax burden across states is too significant to be “hidden” in aggregate analysis. The evidence shows that states do not, in fact, possess the same incidence pattern as some aggregate measures might suggest. It has been found instead that due to differences in local tax assignment and the tax instruments used, incidence patterns vary widely. It was also found that the property tax exerts a significant regressive influence in every state.
Property taxation and equity: An interstate analysis
Conclusion The empirical findings discussed here tend to substantiate the original preise that variation in tax burden across states is too significant to be “hidden” in aggregate analysis. The evidence shows that states do not, in fact, possess the same incidence pattern as some aggregate measures might suggest. It has been found instead that due to differences in local tax assignment and the tax instruments used, incidence patterns vary widely. It was also found that the property tax exerts a significant regressive influence in every state.
Property taxation and equity: An interstate analysis
Phares, Donald (Autor:in)
1973
Aufsatz (Zeitschrift)
Englisch
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