Property taxes and dynamic efficiency: A correction

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Homburg, Stefan: Property taxes and dynamic efficiency: A correction. In: Economics Letters 123 (2014), Nr. 3, S. 327-328. DOI: https://doi.org/10.1016/j.econlet.2014.03.013

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Sum total of downloads: 60




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Abstract: 
According to Kim and Lee (1997), property taxes as opposed to capital gain taxes and taxes on rent endanger dynamic efficiency. The present paper shows that the choice of the tax base is immaterial. What counts is whether the taxes eliminate the after-tax rent. Empirical evidence suggests that this is not the case. © 2014 The Author.
License of this version: CC BY-NC-ND 3.0
Document Type: article
Publishing status: publishedVersion
Issue Date: 2014
Appears in Collections:Wirtschaftswissenschaftliche Fakultät

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pos. country downloads
total perc.
1 image of flag of Germany Germany 40 66.67%
2 image of flag of Colombia Colombia 13 21.67%
3 image of flag of United States United States 3 5.00%
4 image of flag of Russian Federation Russian Federation 1 1.67%
5 image of flag of Indonesia Indonesia 1 1.67%
6 image of flag of United Kingdom United Kingdom 1 1.67%
7 image of flag of Europe Europe 1 1.67%

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