Property taxes and dynamic efficiency: A correction

Homburg, Stefan

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