Property taxes and dynamic efficiency: A correction

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dc.identifier.uri http://dx.doi.org/10.15488/1072
dc.identifier.uri http://www.repo.uni-hannover.de/handle/123456789/1096
dc.contributor.author Homburg, Stefan
dc.date.accessioned 2017-01-27T08:36:55Z
dc.date.available 2017-01-27T08:36:55Z
dc.date.issued 2014
dc.identifier.citation 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
dc.description.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. eng
dc.language.iso eng
dc.publisher Amsterdam : Elsevier
dc.relation.ispartofseries Economics Letters 123 (2014), Nr. 3
dc.rights CC BY-NC-ND 3.0
dc.rights.uri https://creativecommons.org/licenses/by-nc-nd/3.0/
dc.subject Dynamic efficiency eng
dc.subject Land eng
dc.subject Overaccumulation eng
dc.subject Property tax eng
dc.subject.ddc 330 | Wirtschaft ger
dc.title Property taxes and dynamic efficiency: A correction
dc.type article
dc.type Text
dc.relation.issn 0165-1765
dc.relation.doi https://doi.org/10.1016/j.econlet.2014.03.013
dc.bibliographicCitation.issue 3
dc.bibliographicCitation.volume 123
dc.bibliographicCitation.firstPage 327
dc.bibliographicCitation.lastPage 328
dc.description.version publishedVersion
tib.accessRights frei zug�nglich


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