CAPITALIZATION OF THE EFFECTIVE PROPERTY TAX RATE ON SINGLE FAMILY RESIDENCES
- 1 March 1974
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 27 (1) , 113-122
- https://doi.org/10.1086/ntj41861933
Abstract
A model of tax capitalization is estimated and tested using single family residential sales data. The efective property tax rate due to variations in assessment error has a significant effect on ma...Keywords
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