The Impact of Local Sales Tax on the Value of Owner-Occupied Housing
Bibliographic Data
| ID | 11079693 |
|---|---|
| Authors | Joyce Y Man (Indiana University – Purdue University Indianapolis, corresponding author), Michael E Bell (Johns Hopkins University) |
| Year | 1996 |
| Volume | 39 |
| Issue | 1 |
| Pages | 114-130 |
| Publication date | 1996-01-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Urban Economics (JOURNAL) |
| Journal identifiers | ISSN: 0094-1190 • E-ISSN: 1095-9068 |
| Publisher | Elsevier BV (PUBLISHER) |
| DOI | 10.1006/juec.1996.0006 |
| OpenAlex | W1991748541 |
| Language | EN |
| Citations received | 9 |
Local governments are under pressure to develop alternative revenue sources to their property tax bases. Among their responses has been an increased reliance on local sales taxes. This study examines the impact of local sales taxes on the value of owner-occupied housing in the Phoenix metropolitan area. The results indicate that differences in local sales tax rates across jurisdictions are capitalized into residential property values in the same way as differences in property tax rates, albeit to a lesser extent because part of the sales tax burden can be exported to nonresidents
Ad valorem tax · Business · Economic geography · Economics · Geography · Metropolitan area · Phoenix · Property tax · Property value · Public economics · Real estate · Residential property · Revenue · Sales tax · Tax reform · Tax revenue · Value (mathematics · Value-added tax · Finance · Fiscal Policy and Economic Growth · Housing Market and Economics · Local Government Finance and Decentralization
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| Citations per year | 0.32 |
|---|---|
| Citation span | 1998 - 2017 (20) |
| Highly cited | No |