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 Unported |
|
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 |
eng |
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 |
|