Consequences of Debt Capitalization: Property Ownership and Debt versus Tax Choice

C-Tier
Journal: Southern Economic Journal
Year: 2012
Volume: 78
Issue: 3
Pages: 976-998

Authors (2)

David Stadelmann (Universität Bayreuth) Reiner Eichenberger (not in RePEc)

Score contribution per author:

0.503 = (α=2.01 / 2 authors) × 0.5x C-tier

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

Abstract

Public debts capitalize into property prices. Thus, they are a burden to the present generation who owns the devalued property. This largely neglected fact has important consequences for the tax versus debt choice. Property owners suffer more from the debt burden and, thus, have a stronger preference for tax financing of government spending than tenants. As a consequence of the resulting democratic struggle between property owners and tenants, higher property ownership rates in a jurisdiction lead to less debt financing. We provide empirical support for this hypothesis by analyzing a cross section of the 171 communities in the Swiss Canton of Zurich in the year 2000.

Technical Details

RePEc Handle
repec:wly:soecon:v:78:y:2012:i:3:p:976-998
Journal Field
General
Author Count
2
Added to Database
2026-01-29