Template-type: ReDIF-Paper 1.0
Author-Name: Athiphat Muthitacharoen
Author-Email: athiphat@rice.edu
Author-Name: George R. Zodrow
Author-Email: zodrow@rice.edu
Author-Homepage:
Author-Workplace-Name:  Baker Institute for Public Policy
Author-Workplace-Homepage:  http://www.bakerinstitute.org/
Title: The Efficiency Costs of Local Property Tax
Abstract: Section II briefly reviews the literature on the efficiency effects of the property tax.  
Section III presents the details of our model of local use of the property tax. Simulation results for the 
efficiency costs of local property taxation are presented in section IV for a variety of model scenarios.  
These results are then compared to existing estimates of the efficiency cost of various tax alternatives in Section V.  
Section VI summarizes the results and suggests some directions for future research.
Keywords: Property tax, Local Property Tax, local public finance
Length: 39 pages
Creation-Date: 2008-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0815.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0815