Intrajurisdictional Capitalization and the Incidence of the Property Tax
January 16, 2014 | George Zodrow

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Author(s)
George Zodrow
Baker Institute Rice Faculty Scholar | Allyn R. and Gladys M. Cline Chair of EconomicsThis paper focuses on the intrajurisdictional capitalization effects that underlie what is arguably the most plausible derivation of the benefit tax view of the property tax. An updated version of this paper is forthcoming in the journal Regional Science and Urban Economics.