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_c151567 _d151567 |
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| 003 | ES-MaIEF | ||
| 005 | 20251119111149.0 | ||
| 007 | ta | ||
| 008 | 251119t2025 xxu||||| |||| 00| 0eng d | ||
| 040 | _cES-MaIEF | ||
| 100 |
_938297 _aRomeu Alfaro, Fernanda |
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| 245 | 1 | 4 |
_aThe effect of property assessment reductions on tax delinquency and tax foreclosure _c Fernanda Alfaro, Dusan Paredes, and Mark Skidmore |
| 520 | _aThis article evaluates the impacts of residential property tax bill reductions on tax delinquency and property tax foreclosure in Detroit, using the substantial decline in tax bills driven by a citywide reassessment. Using parcel-level data between 2012 and 2019, we find that property tax reductions resulting from the property reassessment generated meaningful tax compliance improvements. Detroit offers important lessons for other cities experiencing chronic population decline, excess supply of housing, and potentially inflated assessment valuations for property tax purposes. | ||
| 650 | 4 |
_948221 _aREDUCCIONES TRIBUTARIAS |
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| 650 | 4 |
_946431 _aIMPUESTO SOBRE LA PROPIEDAD |
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| 650 | 4 |
_945397 _aHIPOTECAS |
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| 650 | 4 |
_947859 _aOBLIGACIONES TRIBUTARIAS |
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| 650 | 4 |
_941810 _aDEMOGRAFIA |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 700 | 1 |
_973169 _aParedes, Dusan |
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| 700 |
_91877 _aSkidmore, Mark |
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| 773 | 0 |
_9174485 _oOP 233/2025/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.78, n.2, June 2025, p. 415-433 |
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| 942 | _cART | ||