Computers in Local Property-Tax Administration

In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources. It is concluded that, taken together, the impacts of the local property tax do not suggest that the tax could not be used to a greater extent, particularly when compared with the present local business tax on profits and assets.

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Did Cuts in State Aid During the Great Recession Lead to Changes in Local Property Taxes?

Education Finance and Policy ◽

10.1162/edfp_a_00141 ◽

2014 ◽

Vol 9 (4) ◽

pp. 383-416 ◽

Cited By ~ 9

Author(s):

Rajashri Chakrabarti ◽

Max Livingston ◽

Joydeep Roy

Keyword(s):

School Districts ◽

Great Recession ◽

Property Tax ◽

Negative Relationship ◽

Local Property ◽

Relative Increase ◽

State Aid ◽

Tax Rate ◽

The Great Recession ◽

Recession Period

The Great Recession led to marked declines in state revenue. In this paper we investigate whether (and how) local school districts modified their funding and taxing decisions in response to state aid declines in the post-recession period. Our results reveal school districts responded to state aid cuts in the post-recession period by countering these cuts. Relative to the pre-recession period, a unit decrease in state aid was associated with a relative increase in local funding. To further probe the school district role, we explore whether the property tax rate, which reflects decisions of districts facing budgetary needs, responded to state aid cuts. We find, relative to the pre-recession period, the post-recession period was characterized by a strong negative relationship between property tax rate and state aid per pupil. We also find important heterogeneities in these responses by region, property wealth, and importance of School Tax Relief Program revenue in district budgets.

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Government Consolidation in Property Tax Administration

State and Local Government Review ◽

10.1177/0160323x16680270 ◽

2016 ◽

Vol 49 (1) ◽

pp. 27-36 ◽

Cited By ~ 1

Author(s):

Olha Krupa

Keyword(s):

Local Government ◽

Agricultural Land ◽

Property Tax ◽

Cost Savings ◽

Tax Administration

Government consolidations remain highly controversial, and the proposition that consolidated governments operate more efficiently than smaller government units is a contested claim. This research evaluates the outcomes of Indiana property tax consolidation reform of 2008. It documents 19.0–27.0 percent cost savings from consolidated tax administration and estimates cost elasticities. The study finds that assessment costs are highly elastic to assessor workloads, wage levels, and the percentage of agricultural land, but not the assessment quality. Although these findings may assist other fragmented local government units in evaluating vertical consolidation proposals, they may not directly generalize to other areas of government.

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The Incidence of the Local Property Tax: A Re-evaluation

10.3386/w1485 ◽

1984 ◽

Author(s):

Peter Mieszkowski ◽

George Zodrow

Keyword(s):

Property Tax ◽

Local Property

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PROPERTY TAX POLICY OF RURAL AND URBAN-RURAL MUNICIPALITIES IN POLAND

Acta Scientiarum Polonorum - Oeconomia ◽

10.22630/aspe.2019.18.4.42 ◽

2019 ◽

Vol 18 (4) ◽

pp. 31-39

Author(s):

Paweł Felis ◽

Henryk Rosłaniec ◽

Joanna Szlęzak-Matusewicz

Keyword(s):

Tax Policy ◽

Property Tax ◽

Rank Correlation ◽

Local Property ◽

Correlation Test ◽

Spearman’S Rank Correlation ◽

Rural And Urban ◽

Urban Rural ◽

Direct Data ◽

Rural Municipalities

The article presents research on the local property tax policy of rural and urban-rural municipalities in Poland. Various methods were used to investigate the data interdependencies of mathematical statistics (Pearson’s correlation test, Spearman’s correlation test and Pearson’s independence test). For direct data and coefficients, Pearson’s classic correlation was used. With regard to the processed, dichotomic and enumerated data (including the contingency tables), Spearman’s rank correlation was used. The study showed that the tax policy of the analysed municipalities was differentiated and could, under certain conditions, give rise to a positive upward tendency of incomes generated in property tax – which should be seen as an original contribution of work from the authors of this article.

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