000			01639nab a2200301 c 4500
999			_c148573 _d148573
003			ES-MaIEF
005			20231128124023.0
007			ta
008			231128t2023 us ||||| |||| 00| 0|eng d
024	8		_ahttps://doi.org/10.1086/725504
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964966 _aSpreen, Thomas Luke
245		0	_aTemporary property tax relief and residential home sales _c Thomas Luke Spreen and Colton Keddington
500			_aResumen.
504			_aBibliografía.
520			_aThis paper tests whether temporary property tax relief influences sales of eligible properties. We examine the short-run impact of a new five-year property tax credit made available to long-tenured senior homeowners in Maryland using property-level assessment and transaction data. We find that the temporary credit resulted in a statistically insignificant and economically modest decline in sales of eligible properties. We also find no change in non-arm’s-length sales of eligible properties, which include foreclosures. The results suggest temporary property tax relief does not induce short-term lock-in effects among eligible homeowners.
650		4	_aPROPIEDAD _948168
650		4	_aIMPUESTOS _947460
650		4	_aPROPERTY TAX _948163
650		4	_aIMPUESTO SOBRE LA PROPIEDAD _946431
650		4	_aREDUCCIONES TRIBUTARIAS _948221
650		4	_aVIVIENDA _948710
650		4	_aCOMPRAVENTA _940148
650		4	_aESTADOS UNIDOS _942888
700	1		_971224 _aKeddington, Colton
773	0		_9170551 _oOP 233/2023/3 _tNational Tax Journal, _w(IEF)86491 _x 0028-0283, _g v. 76, n. 3, September 2023, p. 593–620
942			_cART