Relevant bibliographies by topics / Effect of property tax on

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Effect of property tax on'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 February 2022

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Journal articles on the topic "Effect of property tax on"

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Gupta, Sanjay, and Mary Ann Hofmann. "The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures." Journal of the American Taxation Association 25, s-1 (January 1, 2003): 1–25. http://dx.doi.org/10.2308/jata.2003.25.s-1.1.

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This study examines how variations in states' corporate income tax regimes affect new capital investment by business. Using U.S. state-aggregated data from 1983 to 1996, we find in pooled and fixed-effects regressions that new capital expenditures by corporations in the manufacturing sector are decreasing in the income tax burden on property (measured as the product of the statutory tax rate and the property factor weight), and increasing at a decreasing rate in investment-related tax incentives. The effect of the income tax burden on property is more pronounced for states mandating unitary taxation or the throwback rule. Triangulating our empirical findings with prior analytical and simulation studies suggests the following hierarchy for the relative importance of major attributes of state corporate income tax regimes: the unitary or throwback requirement is most influential on incremental capital investment, followed by apportionment weights and tax rates, and, finally, investment-related incentives.
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FEBRIANTI, MEIRISKA. "Faktor-faktor yang mempengaruhi realisasi penerimaan pajak bumi dan bangunan sektor pedesaan dan perkotaan di kabupaten Bangka Tengah." Jurnal Bisnis dan Akuntansi 19, no. 1 (April 17, 2018): 56–65. http://dx.doi.org/10.34208/jba.v19i1.65.

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The purpose of this research is to examine the effect of the taxpayers, the population, the area, the amount of the building, gross regional domestic product towards the realization of property tax in Central Bangka District. The object of this research is property tax’s revenues received by the municipal governments of Central Bangka District. The population in this research is all of the villages in Central Bangka District which are 67 Villages. Samples that used in the research are 250 samples, from 50 Villages from 2010 to 2014. The data used in this research is secondary data. The result of this research are the number of taxpayers have an effect on realization of property tax, the number of population has an affect on the realization of property tax, the area has an effect on property tax, the building area has an effect on realization of property tax and the gross regional domestic product has no effect on realization of property tax.
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Muthitacharoen, Athiphat, and George R. Zodrow. "Revisiting the Excise Tax Effects of the Property Tax." Public Finance Review 40, no. 5 (June 17, 2012): 555–83. http://dx.doi.org/10.1177/1091142112448416.

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Ross, Justin M., and Siân Mughan. "The Effect of Fiscal Illusion on Public Sector Financial Management." Public Finance Review 46, no. 4 (November 11, 2016): 635–64. http://dx.doi.org/10.1177/1091142116676360.

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An important concern to the efficiency of public finance systems is that voters may suffer from various “fiscal illusions” that can be exploited by politicians to grow the public sector. This article contributes evidence on the specific public financial management mechanisms by associating the impact property reassessments have on the “visibility” of budget size signaled by property tax rates. Using data from Virginia cities and counties from 2001 to 2011, the results indicate mass reappraisals, which reduce property tax visibility cause contemporaneous property tax levy increases, as do reappraisals that increase future tax visibility. These revenue shocks are then smoothed into expenditures through the management of assets, indicating policy makers prefer the spending to be drawn from future cash reserves than immediate projects that might draw attention to the source of fiscal illusion.
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Shin, Young Hyo, and Kyu Eon Jung. "The Effect of Housing Status and Property Tax on Tax Morale in Korea." Journal of Taxation and Accounting 20, no. 2 (April 30, 2019): 125–61. http://dx.doi.org/10.35850/kjta.20.2.05.

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Kenyon, Daphne, Robert Wassmer, Adam Langley, and Bethany Paquin. "The Effects of Property Tax Abatements on School District Property Tax Bases and Rates." Economic Development Quarterly 34, no. 3 (May 17, 2020): 227–41. http://dx.doi.org/10.1177/0891242420921451.

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The authors analyze the effects of property tax abatement on the property tax base and rates of school districts within a municipality offering the abatement using data from Franklin County, Ohio, one of the most populous counties in the United States. An increase in a school district’s Community Reinvestment Area abatement intensity correlates with (a) a decrease in the mill rate for real property, (b) a decrease in effective residential and nonresidential property tax rates, and (c) an increase in total market value of property. While these effects are small, they indicate that a municipality’s decision to abate has generated enough growth in property values, either through improvements to physical property or positive capitalization for existing property values, to offset the negative effects of an abatement. The reason for this may be that the restrictions and oversight used in this abatement program are greater than in most other places.
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Turyatini, Turyatini. "The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies." Jurnal Dinamika Akuntansi 9, no. 2 (September 20, 2017): 143–53. http://dx.doi.org/10.15294/jda.v9i2.10385.

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The tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of property and real estate companies, so that its became the target of intensive monitoring by the tax authorities. The aim of this research is to analyze the effect of leverage, company size, sales growth, institutional ownership, and independent commissioners on tax avoidance in property and real estate companies The population of this research is real estate property company which number 47 companies and the sample is 18 companies is done by using purposive sampling method. The instrument used to analyze the hypothesis is multiple linear regression. The results show that leverage and company size have significant effect on tax avoidance. Sales growth, institutional ownership and independent commissioners do not have significant effect on tax avoidance.
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YANIKKAYA, HALIT, and TANER TURAN. "TAX STRUCTURE AND ECONOMIC GROWTH: DO DIFFERENCES IN INCOME LEVEL AND GOVERNMENT EFFECTIVENESS MATTER?" Singapore Economic Review 65, no. 01 (May 11, 2018): 217–37. http://dx.doi.org/10.1142/s0217590818500170.

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We examine the effects of both overall tax rate and changes in tax structure on growth by using data for more than 100 high, middle, and low income countries by employing the GMM estimation methods. In general, our results do not support the argument that overall tax rates or changes in tax structure have a significant effect on growth. However, we find that a shift from income to consumption and property taxes leads to a positive and significant effect on growth rate while a shift from consumption and property taxes to income taxes has a positive effect for low-income countries.
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MASSAWE, Hanifa T. "Regulation of Property Tax in Tanzania: Legal and Administrative Challenges." KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques 7, no. 3 (2020): 424–38. http://dx.doi.org/10.5771/2363-6262-2020-3-424.

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Property tax represents one among the most feasible, conventional, steady and progressive source of revenue. Nonetheless this form of tax has not received the attention it requires for effective contribution towards revenue generation in developing countries. The situation is however different in developed countries which have made concerted efforts to tap the potentials of property tax to achieve both fiscal and non-fiscal advantages for their communities. While taking this into account the current article conceptualizes the basic principles underlying property taxation as one among the forms of direct taxation while underscoring its value to revenue generation in general perspective. Thereafter specific analysis is made towards its practical regulation in a Tanzanian standpoint in terms of specific laws and regulatory machineries in the country. The analysis revolves around the effectiveness of the existing tax laws and regulatory machineries in ensuring optimum contribution by property tax to the country’s revenue basket. On the basis of doctrinal and empirical data it is revealed that despite its potential to contribute to revenue generation, property tax still faces a number of both legal and non- legal challenges in its administration in the country. The legal challenges include poor legal definition on the concept of property, the flat rate structure on property tax, low deterrence effect of the penal sanctions. The non-legal challenges on the other hand include low registration of property owners and properties for identification purposes, irregular valuation process, low taxpayer education on property tax affecting voluntary property tax compliance and lacking resources for property tax administration by the respective regulatory machineries. As a way to remedy the situation the paper provides a number of legal and non-legal intervention measures. The intervention measures take account of the importance of taxation for developing countries Tanzania inclusive, thus recommending solutions which reasonably combine regulatory convenience with equity and effectiveness. The recommendations are an output of theoretical data, empirical findings and specific international best practices on property taxation. The recommendations focus on legal clarification of the tax base, the method and basis for valuation and provision of required resources for enforcement of relevant laws on property taxation.
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Yadavalli, Anita, and Jim Landers. "Tax Increment Financing: A Propensity Score Approach." Economic Development Quarterly 31, no. 4 (October 24, 2017): 312–25. http://dx.doi.org/10.1177/0891242417733801.

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This study examines the effect of tax increment financing (TIF) on economic growth in Indiana. TIF areas are designated with the intent of spurring economic development characterized primarily by growth in assessed value and in employment within the TIF area. We examined property-level data from 2004 to 2013 and found that the average property in a TIF area may display higher assessed values than the average property in a similarly situated non-TIF area. While both TIF and non-TIF properties tended to grow over time, the average property in a TIF area may grow by slightly more than its non-TIF counterpart. We also found that TIF does not statistically significantly affect employment or employment growth over time. While there does not appear to be a multiplicative effect of the presence of enterprise zones and TIF on employment, TIF works with property tax abatements in incentivizing job creation. Our analysis of the effect of TIF on economic development outcomes informs policy makers of the likelihood that a given area will adopt TIF in the context of the “but-for” question.
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Dissertations / Theses on the topic "Effect of property tax on"

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Xu, Yiyi. "Property Tax Reform in China : Optional property tax proposals and the effects on residence price." Thesis, KTH, Bygg- och fastighetsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48595.

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This paper gives some theoretical instructions of China’s property tax reform which include the reform of land lease system, the design of tax base, tax rates and tax relief, and also provides some interesting property tax proposals for Shanghai and estimates the effects of property tax reform on residence price.This paper selects a case study of Shanghai which can provide useful methods or findings to other cases characterized by similar traits and situations. Through observation and analysis of documentary evidence, the new average residence price and the prices of residences which locate around the inner ring road and the outer ring road are estimated. Moreover, this study uses asset pricing theory, partial equilibrium theory and quantitative simulation analysis to explore the impact of property tax reform on the residence price under the combinations of varied property tax rates, discount rates and tax base. The paper also uses comparative analysis in lots of areas. The data is gathering from National Bureau of Statistics, local bureaus of statistics, World Band, several valuation firms, international and local theses.The author provides 4 proposals of Shanghai. After the simulation analysis, the first proposal is seen as the most mildly proposal with low property rates and small tax base. The total residence value decreases about 4.92 percent of the original value after the property tax reform. The second proposal use graduated property tax rates corresponding to different property value, which may have greater fairness and equality but lower efficiency. The third proposal targets at gaining more tax revenue from villa and luxury apartments and adjusts the poverty gap. The sales price after property tax decreases around 10 percent. The fourth proposal provides the idea that property tax rates can be set according to the location of administrative areas. In the future study, a case study of a certain city combined with precise empirical observations and statistics data is a good direction. Moreover, this study only introduces a simple model and some indicators which affect the house price. However, how to narrow down the indicators and to use an effective model and to use property tax as an effective indicator to affect residence price is the next step.
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Rühling, Markus. "Substitution effect through fiscal transfers?! : incidence of the Peruvian property tax." Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2010/4210/.

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Whether the results of fiscal transfers have positive or negative implications depends upon the incentives that transfer systems create for both central and local governments. The complexity and ambiguity of the relationship between fiscal transfers and tax revenues of local governments is one of the main causes why research projects, even in the same country, come to different results. This investigation is seriously questioning the often stated substitution effect based only on an analysis of aggregated data and finally rejects in the qualitative part of this research (using survey techniques) a substitution effect in the majority of the assessed municipalities. While most theories are modeling governments as tax-maximizers (Leviathan) or as being prone to fiscal laziness, this investigation shows that mayors react to a whole set of incentives. Most mayors react rational and rather pragmatically in respect to the incentives and constraints which are established by the particular context of a municipality, the central government and their own personality/identity/interests. While the yield on property tax in Peru is low, there are no signs that increases in transfers have had, on average, a negative impact on their revenue generation. On an individual basis there exist mayors who are revenue maximizers, others who are substituting revenues and others who show apathy. Many engage in property tax. While rural or small municipalities have limited potential, property taxes are the main revenue sources for the Peruvian urban municipalities, rising on average 10% during the last five years. The property tax in Peru accounts for less than 0.2% of GDP, which compared to the Latin American average, is extremely low. In 2002, property tax was collecting nationwide about 10% of the overall budget of local governments. In 2006, the share was closer to 6% due to windfall transfers. The property tax can enhance accountability at the local level and has important impacts on urban spatial development. It is also important considering that most charges or transfers are earmarked such that property tax yields can cover discretionary finances. The intergovernmental fiscal transfers can be described as a patchwork of political liabilities of the past rather than connected with thorough compensation or service improvement functions. The fiscal base of local governments in Peru remains small for the municipalities and the incentive structure to enhance property tax revenues is far from optimal. The central government and sector institutions, which are in the Peruvian institutional design of the property tax responsible for the enablement environment, can reinforce local tax efforts. In the past the central government permanently changed the rules of the game, giving municipalities reduced predictability of policy choices. There are no relevant signs that a stronger property tax is captured by Peruvian interest groups. Since the central government has responsibility for tax regulation and partly valuation there has been little debate about financial issues on the local political agenda. Most council members are therefore not familiar with tax issues. If the central government did not set the tax rate and valuation then there would probably be a more vigorous public debate and an electorate that was better informed about local politics. Elected mayors (as political and administrative leaders) are not counterbalanced and held in check by an active council and/or by vigorous local political parties. Local politics are concentrated on the mayor, electoral rules, the institutional design and political culture – all of which are not helpful in increasing the degree of influence that citizens and associations have upon collective decision-making at the local level. The many alternations between democracy and autocracy have not been helpful in building strong institutions at the local level. Property tax revenues react slowly and the institutional context matters because an effective tax system as a public good can only be created if actors have long time horizons. The property tax has a substantial revenue potential, however, since municipalities are going through a transfer bonanza, it is especially difficult to make a plea for increasing their own revenue base. Local governments should be the proponents of property tax reform, but they have, in Peru, little policy clout because the municipal associations are dispersed and there exists little relevant information concerning important local policy issues.
Ob die Auswirkungen von Fiskaltransfers auf die Generierung von lokalen Steuereinnahmen positiv oder negativ sind, wird in der akademischen Literatur weiterhin offen diskutiert. Die Komplexität und Ambivalenz der Fiskalbeziehungen zwischen Gebietsköperschaften und Zentralregierung führt manchmal selbst innerhalb eines gleichen Landes zu unterschiedlichen Ergebnissen. Die hier vorliegende Untersuchung hinterfragt kritisch den oft postulierten Effekt in dem Eigeneinahmen durch Transferzahlungen substituiert werden. Während die meisten wissenschaftlichen Arbeiten Regierungen entweder als tax-maximizers (Leviathan) oder als fiscal lazy darstellen, zeigt diese Untersuchung, dass die meisten Bürgermeister spezifisch auf eine Vielzahl von Anreizen rational und pragmatisch reagieren. Obwohl die Eigeneinnahmen der Lokalregierungen in Peru generell niedrig sind, kann ein direkter Zusammenhang zwischen kontinuierlich ansteigenden Grundsteuereinnahmen und Fiskalzuweisungen eher verneint werden. Die Anreizstruktur in Peru zur Generierung von lokalen Steuereinnahmen ist hinderlich und teilweise sogar kontraproduktiv. Die Zentralregierung und gewisse Spezialinstitutionen spielen in Peru wichtige Funktionen hinsichtlich lokaler Steuergenerierung und sind mitverantwortlich für die positive Gestaltung der Anreizstruktur.
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Bornemann, Tobias, and Benjamin Oßwald. "The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates." WU Vienna University of Economics and Business, Universität Wien, 2019. http://epub.wu.ac.at/6059/1/SSRN%2Did3115977.pdf.

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We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax rates. Our results indicate an overall increase in innovative activity as proxied by patent applications, grants, and highly-skilled employment, at the expense of patent quality. We also provide evidence that firms with patents on average enjoy 7.2% to 7.9% lower effective tax rates, with the greatest financial benefits accruing to multinational firms compared to domestic firms. Within multinational firms, those without income shifting opportunities appear to benefit more than other multinationals with income shifting opportunities.
Series: WU International Taxation Research Paper Series
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Kemmet, Lynndee Ann. "Intergovernmental fiscal policy in California: The 1993 property tax shift." CSUSB ScholarWorks, 1994. https://scholarworks.lib.csusb.edu/etd-project/912.

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Kirk, Brian L. "The effects of the outstanding schools act on adequacy, equity, and property tax /." free to MU campus, to others for purchase, 1996. http://wwwlib.umi.com/cr/mo/fullcit?p9720546.

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Van, der Mescht Elizabeth. "Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/12202.

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Includes abstract.
Includes bibliographical references.
The aim of this dissertation is to provide an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically to the capital gains tax effect on disposal for individuals and trusts.
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Gentry, Patrick L. "A new reality| Funding formula changes and property tax caps and their effects on the role of the school superintendent in the state of Indiana." Thesis, Purdue University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10149481.

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The purpose of this qualitative study was to discover how school superintendents were using general fund referenda to meet their school district’s operational budgets. However, after interviews began it became clear that the superintendents wanted to tell a different story and that was how the current school funding mechanism and property tax caps has changed the job of the school superintendent. The research consisted of one-on-one guided interviews of a mixed qualitative methods framework combining theories of hermeneutics and phenomenology. The interviews combined open-ended, guided questions and conversations and were with superintendents who were leaders of school districts that have passed general fund referenda. Each of the superintendents worked for school districts that were in the top 50 national schools, as reported by USA News and World Report, serve affluent communities and serve a low free and reduced lunch population of less than 20% of their student population. Data collected came directly from the interviews and were framed and verified within the context of newspaper articles, public blogs, and public social media posts. The interviews were recorded, transcribed, organized, and coded using a modified data analysis table, which combined elements of item analysis and an unfolding matrix. Hermeneutic phenomenology was used to understand the superintendents’ understanding of the phenomena that is a general fund referendum campaign and their role during its passage. The purpose of this study evolved into how the superintendents perceive their role in light of their new financial realities, which is driven by changes in how schools are funded and the institution of property tax caps. This study is intended to inform current and future superintendents with guidance in how important political communication is for successful execution of the duties of a superintendent. In addition, this study should guide superintendent preparation programs by showing the importance of training and internships for future superintendents in the skills of effective political communication and managing political campaigns.

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Li, Dan. "U.S. property tax study and enlightenment to China's residential property tax reform." abstract and full text PDF (free order & download UNR users only), 2006. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:1438937.

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Wang, Yuan. "Tax competition, Tax policy, and Innovation." The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1492163147810187.

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Choi, Ki-Whan. "Economic Effects of Land Value Taxation in an Urban Area with Large Lot Zoning: an Urban Computable General Equilibrium Approach." unrestricted, 2006. http://etd.gsu.edu/theses/available/etd-07182006-170042/.

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Thesis (Ph. D.)--Georgia State University, 2006.
Title from title screen. David L. Sjoquist, committee chair; Geoffrey K. Turnbull, Sally Wallace, Michael J. Rushton, committee members. Electronic text (195 p : charts) : digital, PDF file. Description based on contents viewed on June 7, 2007. Includes bibliographical references (p. 181-194).
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Books on the topic "Effect of property tax on"

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Locke, Wade. Property tax distortion as an explanation of the flypaper effect. Kingston: Queen's University, 1989.

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Glaeser, Edward L. The incentive effects of property taxes on local governments. Cambridge, MA: National Bureau of Economic Research, 1995.

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Wise, Gregory J. The effect of tax exempt forestland on town property tax revenues: A review and analysis of Wisconsin private forestland tax laws. Madison: Dept. of Urban and Regional Planning, University of Wisconsin--Madison, 1986.

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Wissel, Peter A. Adirondack Park zoning: Property values and tax bases, 1963-1983. Albany, N.Y: State Board of Equalization and Assessment, State of New York, 1988.

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Wasi, Nada. Property tax limitations and mobility: The lock-in effect of California's proposition 13. Cambridge, MA: National Bureau of Economic Research, 2005.

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Canada, Economic Council of. The economic effects of the property tax: A survey. Ottawa: Economic Council of Canada, 1987.

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Crompton, John L. The impact of parks and open space on property values and the property tax base. Ashburn, Va: Division of Professional Services, National Recreation & Park Association, 2000.

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Damus, S. The welfare effects of property taxation in an open economy. Ottawa: Economic Council of Canada, 1987.

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Friedman, Jack P. Effects of the Tax Reform Act of 1986 on income-producing property. College Station, Tex: Real Estate Center, Texas A&M University, 1988.

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Bradford, David F. The effects of tax-law changes on prices in the property-casualty insurance industry. Cambridge, MA: National Bureau of Economic Research, 1996.

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Book chapters on the topic "Effect of property tax on"

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Hou, Yilin. "Simulation of Tax Incidence and Redistribution Effects of the Tax Proposal." In Development, Governance, and Real Property Tax in China, 135–91. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95528-5_8.

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Ceylan, Pinar. "Regional variation in the distribution of property rights over land in sixteenth-century Ottoman rural Manisa." In Disuguaglianza economica nelle società preindustriali: cause ed effetti / Economic inequality in pre-industrial societies: causes and effect, 351–68. Florence: Firenze University Press, 2020. http://dx.doi.org/10.36253/978-88-5518-053-5.23.

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Concentrating on the Western Anatolian district of Manisa and employing tax surveys dating 1575, this study points to the regional variation in property rights institutions, which resulted in different inequality regimes across space. Empirical evidence suggests the existence of two agricultural production systems characterized by different property and surplus relations, in the southern and northern parts of the district in the late sixteenth century. Accordingly, inequality structures in these areas reflected region-specific patterns of property rights distribution within and across direct producers and landlords’ classes.
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Kitchen, Harry. "Property Tax." In A Primer on Property Tax, 1–40. Oxford: Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch1.

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McGee, Robert W. "The Property Tax." In The Philosophy of Taxation and Public Finance, 255–57. Boston, MA: Springer US, 2004. http://dx.doi.org/10.1007/978-1-4419-9140-9_30.

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Smolka, Martim, and Claudia M. De Cesare. "Property Tax and Informal Property." In A Primer on Property Tax, 265–86. Oxford: Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch12.

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Cornia, Gary C. "Tax Criteria." In A Primer on Property Tax, 207–27. Oxford: Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch9.

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Thom, Michael. "Taxing Land and Property." In Tax Politics and Policy, 197–212. New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315645889-7.

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Zorn, Kurt. "Establishing a Tax Rate." In A Primer on Property Tax, 125–39. Oxford: Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch5.

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Walters, Lawrence C. "Estimating Property Tax Revenue Potential." In A Primer on Property Tax, 229–47. Oxford: Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch10.

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Kelly, Roy. "Property Tax Collection and Enforcement." In A Primer on Property Tax, 141–71. Oxford: Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch6.

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Conference papers on the topic "Effect of property tax on"

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Xu, Qiang, and Hongzhu Yue. "The Analysis of Policy Objectives and Economic Effects of House Property Tax." In 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/essaeme-17.2017.61.

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Zhang, Ran, Qingyun Du, Yan Li, and Youjie Wang. "Effects of Housing Price by the Policy of Tax Assessment in Existing Property Transactions." In 2014 International Conference on Construction and Real Estate Management. Reston, VA: American Society of Civil Engineers, 2014. http://dx.doi.org/10.1061/9780784413777.139.

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Zainal, Rozlin. "The Effects of GST (Goods and Services Tax) on Construction Capital Costs and Housing Property Prices." In ISSC 2016 International Conference on Soft Science. Cognitive-crcs, 2016. http://dx.doi.org/10.15405/epsbs.2016.08.49.

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Greiner, Nathan J., Marc D. Polanka, Jacob R. Robertson, and James L. Rutledge. "Effect of Variable Properties Within a Boundary Layer With Large Freestream to Wall Temperature Differences." In ASME Turbo Expo 2013: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/gt2013-94794.

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Modern aviation combustors run at high fuel-air ratios to achieve high turbine inlet temperatures and higher turbine efficiencies. To maximize turbine durability in such extreme temperatures, the blades are fitted with film cooling schemes to form a layer of cool air between the blade and the hot core flow. Two terms that are utilized to evaluate a cooling scheme are the heat transfer coefficient (h) and the local driving temperature, namely, the adiabatic wall temperature (Taw). The literature presents a method for calculating these two parameters by assuming the heat flux (q) is proportional to the difference in freestream and wall temperatures (T∞ − Tw). Several researchers have shown the viability of this approach by altering the wall temperature over a finite range in low temperature environment. A linear trend ensues where the slope is h and the q = 0 intercept is adiabatic wall temperature. This technique has proven valuable since constant h is known to be a valid assumption for constant property flow. The current study explores the validity of this assumption by analytically predicting and experimentally measuring the h and q at high T∞ and low Tw characteristic of a modern combustor. Both a reference temperature method and temperature ratio method were applied to model the effects of variable properties within the boundary layer. To explore the linearity of the heat transfer with driving temperature, the analysis determined the apparent h and Taw which would be measured over small ranges of Tw by the linear method discussed in the literature. This study shows that, over large Tw ranges, property variations play a significant role. It is also shown that the linear trend technique is valid even at high temperature conditions but only when used in small temperature ranges. Finally, this investigation shows that the apparent Taw used in the linear convective heat transfer assumption is a valid driving temperature over small ranges of Tw but cannot always be interpreted literally as the temperature where q(Taw) = 0.
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Yu, Chi, Feng Yang, and Jinping Suo. "The Effect of Ti, N and V Content and Heat Treatment on Irradiation and Mechanical Property of SCRAM Steels." In 2014 22nd International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/icone22-30625.

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An Fe-Cr-W-V-Ti-N steel named SCRAM (super-clean reduced-activation martensitic) steel was designed for the first wall and blanket structure of fusion power plants. Compared with the Fe-Cr-W-V-Ta steel, TiN can precipitate first at 1650°C rather than TaC by the Thermal-cal Calculation. And we take vacuum induction melting (VIM) and electro-slag re-melting (ESR) together to manufacture the SCRAM steel, which can make the TiN fine and the steel pure. Mechanical properties and microstructures of SCRAM steels irradiated with single-beam (Fe) and sequential-beam (Fe plus He and Fe plus H) at 300°C were studied. The results show that, SCRAM steel can have better mechanical properties before and after irradiation while Ti was doped into the SCRAM steel. It has been reported that the precipitation formed in the steel has effect on the mechanical properties, irradiation properties and the ductile brittle transition temperature (DBTT). The effect of intermediate heat treatment on precipitation behavior and mechanical properties of SCRAM steel was investigated in order to obtain dispersed fine M23C6 carbides. The results indicated that MX carbonitrides precipitated first in the steel with intermediate heat treatment at 870°C rather than M23C6, which led to a decrease of carbon concentration in the supersaturated martensitic matrix and correspondingly a reduced volume fraction and mean size of M23C6. The intermediate heat treatment was beneficial to the mechanical properties, and proposed for reduction on the ductile brittle transition temperature (DBTT).
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Runiawati, Nunung, and Ira Irawati. "Changing Tax Culture to Increase Tax Revenue -- Study on Property Tax in Bandung." In International Conference on Administrative Science (ICAS 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icas-17.2017.42.

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Anim-Odame, Wilfred, Precious Brenni, Damian Damianov, and Dennis Philip. "Residential Occupancy and Property Tax Default." In 25th Annual European Real Estate Society Conference. European Real Estate Society, 2018. http://dx.doi.org/10.15396/eres2018_214.

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Wei-da, Kuang. "Property tax, market structure and housing price." In 2010 International Conference on Management Science and Engineering (ICMSE). IEEE, 2010. http://dx.doi.org/10.1109/icmse.2010.5719999.

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Wang, Ling, and Hongxia Lv. "Analysis of Shanghai and Chongqing Property Tax." In 2014 International Conference on Construction and Real Estate Management. Reston, VA: American Society of Civil Engineers, 2014. http://dx.doi.org/10.1061/9780784413777.156.

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Chia-Jen Chang, Zhang Silu, and Wan-Shin Mo. "On household register problems in property tax reform." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010213.

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Reports on the topic "Effect of property tax on"

1

Wasi, Nada, and Michelle White. Property Tax Limitations and Mobility: The Lock-in Effect of California's Proposition 13. Cambridge, MA: National Bureau of Economic Research, February 2005. http://dx.doi.org/10.3386/w11108.

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Bradford, David, and Kyle Logue. The Effects of Tax-Law Changes on Property-Casualty Insurance Prices. Cambridge, MA: National Bureau of Economic Research, July 1996. http://dx.doi.org/10.3386/w5652.

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Singh, Sonia. Property Tax Rates as an Indicator of Neighborhood Change: An Examination of an Unanticipated Effect of Measure 50 in the City of Portland. Portland State University Library, January 2000. http://dx.doi.org/10.15760/geogmaster.09.

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Fogarty, Michael. Income distribution effects of the urban property tax with emphasis on the reappraisal lag: a theoretical and empirical analysis of the Multnomah Couny experience. Portland State University Library, January 2000. http://dx.doi.org/10.15760/etd.528.

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Cabral, Marika, and Caroline Hoxby. The Hated Property Tax: Salience, Tax Rates, and Tax Revolts. Cambridge, MA: National Bureau of Economic Research, November 2012. http://dx.doi.org/10.3386/w18514.

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Banzhaf, H. Spencer, Ryan Mickey, and Carlianne Patrick. Age-Based Property Tax Exemptions. Cambridge, MA: National Bureau of Economic Research, January 2019. http://dx.doi.org/10.3386/w25468.

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Bradbury, Katharine, and Helen Ladd. City Taxes and Property Tax Bases. Cambridge, MA: National Bureau of Economic Research, March 1987. http://dx.doi.org/10.3386/w2197.

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Arnott, Richard, and Petia Petrova. The Property Tax as a Tax on Value: Deadweight Loss. Cambridge, MA: National Bureau of Economic Research, April 2002. http://dx.doi.org/10.3386/w8913.

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Khan, Adnan, Asim Khwaja, and Benjamin Olken. Property tax experiment in Pakistan: incentivising tax collection and improving performance. International Initiative for Impact Evaluation, September 2016. http://dx.doi.org/10.23846/ow2178.

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Holtz-Eakin, Douglas, and Harvey Rosen. Federal Deductibility and Local Property Tax Rates. Cambridge, MA: National Bureau of Economic Research, November 1987. http://dx.doi.org/10.3386/w2427.

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