Revealed Preferences for Property Taxes: An Empirical Study of Perceived Tax Incidence.

A-Tier
Journal: Review of Economics and Statistics
Year: 1992
Volume: 74
Issue: 1
Pages: 176-79

Authors (2)

Moomau, Pamela H (not in RePEc) Morton, Rebecca B

Score contribution per author:

2.011 = (α=2.01 / 2 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Voting in an election over removal of a "homestead exemption" is examined to determine different groups' perceptions of the incidence of the property tax. Homeowners in two categories appear to evaluate accurately the effects on them of the homestead exemption. Renters with higher-cost rental contracts are more likely to believe they are significantly affected by the change in the property tax structure. These results demonstrate the ability of local governments to discriminate in tax share price across groups of voters. Copyright 1992 by MIT Press.

Technical Details

RePEc Handle
repec:tpr:restat:v:74:y:1992:i:1:p:176-79
Journal Field
General
Author Count
2
Added to Database
2026-01-26