| 000 | 01402nab a2200253 c 4500 | ||
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_c150830 _d150830 |
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| 003 | ES-MaIEF | ||
| 005 | 20250620081104.0 | ||
| 007 | ta | ||
| 008 | 250619t2024 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_972677 _aAllen, Nick B. |
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| 245 | 1 | 0 |
_aProperty tax policy and housing affordability _c Nick B. Allen, John Anderson, Daniel Murphy, and Zhou Yang |
| 504 | _aBibliografía. | ||
| 520 | _aThe interest in land taxes has increased as concerns around revitalization, increased density, and housing affordability have become widespread. This paper provides multiple perspectives that bridge the gap between theory and practice. We offer new insights into questions of where land taxes are likely to be most effective. We also discuss advantages and disadvantages of alternative features including assessment problems, tax incidence, and implementation challenges. Together this paper provides a guide for policy makers and researchers for the future of land taxes. | ||
| 650 | 4 |
_948672 _aVALORACIONES FISCALES |
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| 650 | 4 |
_910750 _aREFORMA |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_933407 _aBIENES INMUEBLES |
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| 700 |
_91335 _aAnderson, John E. |
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| 700 | 1 |
_968110 _aMurphy, Daniel |
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| 700 |
_964548 _aYang, Zhou |
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| 773 | 0 |
_9173568 _oOP 233/2024/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.77, n.4, december 2024, p. 903-925 |
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| 942 | _cART | ||