کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
10482552 934105 2013 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The effect of property taxes on vacation home growth rates: Evidence from Michigan
ترجمه فارسی عنوان
اثر مالیات بر دارایی در نرخ رشد خانه های تعطیلات: شواهد از میشیگان
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
چکیده انگلیسی
The Tiebout model assumes that individuals sort to the jurisdiction which best matches their fiscal preferences. However, there is a paucity of reliable estimates for the impact of tax changes on household mobility. We utilize a state mandated school finance reform and temporal differences in vacation home densities to provide a unique test of this fundamental Tiebout assumption. The results show that changes in property taxes explain a significant amount of the variation in vacation home growth; a 3-4 mil decrease in property tax rates is associated with an increase of approximately one vacation home per square kilometer.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Regional Science and Urban Economics - Volume 43, Issue 5, September 2013, Pages 740-750
نویسندگان
, ,