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Center for Public Finance

Tax & Expenditure Policy

Intrajurisdictional Capitalization and the Incidence of the Property Tax

George Zodrow

Intrajurisdictional Capitalization and the Incidence of the Property Tax.

This 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.