The Incidence of the Property Tax on Homeowners: Evidence from the Panel Study of Income Dynamics.

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Bibliographic Details
Title: The Incidence of the Property Tax on Homeowners: Evidence from the Panel Study of Income Dynamics.
Language: English
Authors: Ihlanfeldt, Keith Ray
Source: National Tax Journal. Dec 1979 32(4):535-541.
Peer Reviewed: Y
Page Count: 7
Publication Date: 1979
Document Type: Journal Articles
Reports - Research
Descriptors: Family Income, Mathematical Models, Property Taxes, Tax Rates
Abstract: The direct estimates of the relationship between permanent income and property tax payments presented here suggest that the property tax on homeowners is progressive at the national level and generally proportional at the local level. Available from NTA-TIA, 21 East State Street, Columbus, OH 43215. (Author)
Journal Code: CIJOCT1980
Entry Date: 1980
Accession Number: EJ223518
Database: ERIC
Description
Abstract:The direct estimates of the relationship between permanent income and property tax payments presented here suggest that the property tax on homeowners is progressive at the national level and generally proportional at the local level. Available from NTA-TIA, 21 East State Street, Columbus, OH 43215. (Author)