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Dissertations / Theses on the topic 'Effect of property tax on'

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Published: 4 June 2021

Last updated: 28 July 2025

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1

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 ar

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2

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 technique

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3

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

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4

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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5

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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6

Aqzzouz, Asmae. "Three essays on local tax rates and household behavior." Electronic Thesis or Diss., Toulon, 2021. http://www.theses.fr/2021TOUL2003.

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L’objectif de cette thèse est d’étudier une relation empirique entre la taxe foncière, les interactions fiscales entre les communes et la mobilité résidentielle. Cette thèse est structurée autour de trois chapitres. Dans le premier chapitre, nous analysons la relation entre les taux de taxe foncière et les prix immobiliers. Dans le deuxième chapitre, nous examinons l’existence d’interactions fiscales entre les communes ainsi que leurs origines. Dans le troisième chapitre, nous travaillons sur la mobilité résidentielle des jeunes au sein des communes Françaises.Dans le premier chapitre, nous ob

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7

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.<br>Includes bibliographical references.<br>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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8

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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<p>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, guide

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9

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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10

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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11

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.<br>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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12

Carvalho, Junior Pedro Humberto Bruno. "Property tax performance and potential in Brazil." Thesis, University of Pretoria, 2017. http://hdl.handle.net/2263/62689.

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Despite the growing demand for infrastructure and social services resulting from urbanization and decentralization, many urban local governments in developing countries are failing to generate sufficient own revenues to meet this demand. Property taxes are often identified as a major source of local revenues, as they are economically nondistortive and have large, immovable, progressive and growing tax bases. Therefore, this study aims to estimate the current property tax performance and potential in Brazil and to propose feasible reforms taking into account the great heterogeneity amongst the

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13

Lillywhite, Jay M. "Property Tax Capitalization: Theory and Empirical Evidence." DigitalCommons@USU, 1994. https://digitalcommons.usu.edu/etd/3889.

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In an environment of increasing government expenditures financed largely viii through taxes, including a relatively visible and large residential property tax, the issue of whether property taxes are capitalized into market values is increasingly important. Property tax capitalization is the reflection of property taxes in the value of real property. The capitalization of property tax does not necessarily pose a problem; rather, problems arise when homes identical to each other have different taxes and these differentials are then capitalized into market values. These capitalized tax different

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14

Eom, Tae Ho Yinger John M. "Evaluation of New York State property tax policy administration and behavioral impacts of School Property Tax Relief (STAR) program /." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2004. http://wwwlib.umi.com/cr/syr/main.

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15

Paparesta, Michael P. "Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2252.

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Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax ap

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16

Kwon, Sunju. "The choice between property tax and income tax : a simultaneous decision-making approach /." The Ohio State University, 1989. http://rave.ohiolink.edu/etdc/view?acc_num=osu1278524049.

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17

McCluskey, William James. "Property tax policy, systems, reform and appraisal techniques." Thesis, University of Ulster, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.287135.

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18

Bodine, William D. "Impacts of property tax policy on Illinois farmers." Thesis, Kansas State University, 2013. http://hdl.handle.net/2097/16921.

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Master of Agribusiness<br>Department of Agricultural Economics<br>Allen M. Featherstone<br>Since 1977, the State of Illinois has used a use-value method of assessing farmland for property taxes. The method establishes farmland value by determining a five year average of net income from the land that is capitalized using a five year average interest rate. Other real estate in Illinois follows a different procedure for assessment. For example, residential property is assessed at one-third of its market value. The differences among the methods of assessment for farmland and other types of rea

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19

Swetkis, Doreen. "Residential property tax abatement testing a model of neighborhood impact /." Cleveland, Ohio : Cleveland State University, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=csu1258938619.

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Thesis (Ph.D.)--Cleveland State University, 2009.<br>Abstract. Title from PDF t.p. (viewed on Dec. 11, 2009). Includes bibliographical references (p. 141-153). Available online via the OhioLINK ETD Center and also available in print.

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20

Tanaka, Krista Mari. "Using GIS Based Property Tax Data For Trip Generation." NCSU, 2002. http://www.lib.ncsu.edu/theses/available/etd-11252002-124330/.

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This project assesses the feasibility of using statistically clustered property tax data instead of windshield survey data for input into the Internal Data Summary (IDS) trip generation model used by the North Carolina Department of Transportation. The report summarizes the clustering analysis and its data requirements. To gauge clustering resource requirements for a case study application, NCSU researchers examine the Town of Pittsboro. Comparing the traffic flow outputs of the traditional modeling techniques and those resulting from the use of the clustering method to 56 ground count station

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21

Evers, Lisa Verfasser], and Christoph [Akademischer Betreuer] [Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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Evers, Lisa [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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23

Cote, Katherine Nicole Arnold. "Regional real property valuation forecast accuracy." To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2008. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.

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24

Tang, Rong, and 唐荣. "Study of rates in Hong Kong : implications for the mainland property tax reform." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hdl.handle.net/10722/194605.

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Enlightened by the theory of Tiebout and Hamilton about property tax as a benefit tax and the new view reformulated by George R. Zodrow and Peter Mieszkowski, this dissertation seeks to study the capitalization and regressivity of Government Rates in Hong Kong, which have already existed for 165 years in the city and are equivalent to property tax mentioned in western literature. Since both Hong Kong and Mainland China share the same structure of land lease system, it is meaningful to study the implications of Rates in the property market in Hong Kong at the juncture of a new wave of property

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25

Wu, Jenny Chiani. "NYC property tax exemption program : existing policies and future planning." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/77130.

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Thesis (S.M. in Real Estate Development)--Massachusetts Institute of Technology, Program in Real Estate Development in Conjunction with the Center for Real Estate, 2012.<br>Cataloged from department-submitted PDF version of thesis. This electronic version was submitted and approved by the author's academic department as part of an electronic thesis pilot project. The certified thesis is available in the Institute Archives and Special Collections.<br>Includes bibliographical references (p. 106-108).<br>New York City's tax expenditures relate to real property tax totaled $4.5 billion in fiscal y

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26

Hlengwa, Samukelisiwe. "Macro-economic determinants of property-tax revenue in South Africa." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32751.

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The South African local governments are facing enormous issues that challenge their financial independence and the fulfilment of their constitutional powers in providing service delivery to communities within their jurisdiction areas, amongst other things. Although the National government provides grants to the local governments, they are not sufficient to meet the basic needs of communities within sub-national provinces – given the rapid growth in population and the high levels of unemployment. Property tax is one of the sources of municipalities' revenues, over which the local governments ha

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27

Fourie, Michiel Philippus Willem. "Attracting investment into South African property investment vehicles : evaluating tax." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24354.

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South African property investment vehicles consist of collective investment schemes in property (CISPs), also known as property unit trusts (PUTs) and property loan stock (PLS) companies. The application of sections 25B(1), 11(s), 10(1)(k)(i)(aa) and 64B(5)(b) of the Income Tax Act 58 of 1962 (“the Act”) and paragraph 67A(1) of the Eighth Schedule to the Act result in these property investment vehicles being taxed based on their legal form, that of a trust versus a company, rather than on their common purpose. The South African Revenue Service recognised these inconsistencies in the 2007/8 bud

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28

Wynter, Carlene Beth. "Property tax administration in practice : a case study of the Portmore Municipality, Jamaica." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/17580.

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The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authorit

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29

Woods, Shirley Lea Tuttle. "Oklahoma politics, school funding and ad valorem reform in 1988 the passage of HJR 1045 and House Bill 1750 /." Access abstract and link to full text, 1990. http://0-wwwlib.umi.com.library.utulsa.edu/dissertations/fullcit/9025096.

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30

Piracha, Muhammad Mujtaba. "Sub-national government taxation : case of property taxes in Punjab, Pakistan." Thesis, University of Sussex, 2016. http://sro.sussex.ac.uk/id/eprint/65095/.

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Property taxes tend to be under-used globally, especially in developing countries. This is particularly true in Pakistan. To explore the reasons, I studied policymaking and administration in relation to the recurrent (annual) property tax in Punjab, Pakistan's most populous and urbanised province. I used a mix of research methods, including extensive field observations of how the lower level tax staff of the Excise and Taxation Department go about their work. I found three major probable explanations for the very low levels of property tax collections: • Especially after a major decentralisati

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31

Norris, Dave Noel. "Public school quality and housing values : an empirical analysis /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.

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32

Moore, Margaret D. "The classification of real estate for ad valorem tax purposes : an ancient problem newly considered." The Ohio State University, 1986. http://rave.ohiolink.edu/etdc/view?acc_num=osu1273087633.

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33

Calvosa, Alessandro. "Determinants of Capital Structure in the South African Listed Property Sector." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32565.

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The purpose of this study is to investigate whether empirical evidence support traditional determinants and theories of capital structure in the listed South African property industry, a relatively new adopter of the globally recognised and regulated Real Estate Investment Trust (REIT) structure. There currently exists little academic literature focusing on this specific topic in the South African property sector. Furthermore, the recent change of the prevalent legal form of South African listed property companies, affords a unique opportunity to investigate the possible impact of regulatory c

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34

Fogarty, Nadine (Nadine Adria) 1969. "Property tax incidence in multifamily rental housing : an analysis of the 1995 property owners and managers survey." Thesis, Massachusetts Institute of Technology, 1999. http://hdl.handle.net/1721.1/66393.

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Thesis (S.M. and M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1999.<br>Includes bibliographical references (leaves 64-65).<br>The property tax is a major expenditure for property owners, and a critical source of revenue for cities and towns. There are competing theories about the nature of property tax incidence in multifamily rental housing, for which empirical studies provide limited evidence. The Property Owners and Managers Survey (POMS) represents the first time information has been systematically collected about the expenses , revenues and other ch

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35

Brien, Spencer T. "Three essays on the formation and finance of local governments." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/42890.

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This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test th

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36

Lavery, Nathan. "Urban sprawl and the split-rate property tax evidence from Pennsylvania /." CONNECT TO ELECTRONIC THESIS, 2006. http://hdl.handle.net/1961/3646.

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37

Govender, Preshnee. "Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9170.

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Includes bibliographical references.<br>This research paper analyses the income tax impact for international (non-resident) companies that dispose of their shares in mining or oil and gas companies situated in South Africa. Typically, a disposal of shares by a non-resident in a property-rich company in South Africa would attract CGT. In the case of the minerals sector, it is automatically assumed that a mining or oil and gas company is a so-called “land-rich” or “property-rich” company due to the nature of its operations. This paper seeks to test that assumption, ie do shares in a mining or oi

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38

Steidle, James. "In search of equity: rethinking the residential provincial property tax system in British Columbia /." Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2627.

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39

Pomichálková, Lucie. "Komparace daňového zatížení nemovitostí v ČR a ve vybraných státech EU." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232556.

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Diploma thesis is focused on the comparison of the tax burden on residential property owner in the Czech Republic and in selected European countries. The content of this thesis is a comprehensive review of taxes relating to real estate in our country, their detailed analysis and subsequent comparison with the situation of selected countries. The possible future development of property taxation in the Czech Republic is predicted in conclusion.

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40

Ferreira, Melanie. "The distinction between types of commercial and residential property for value-added tax purposes in South Africa." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1008710.

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It is important to distinguish between types of commercial and residential property for value-added tax (VAT) purposes. The reason for this is because the supply of residential property may be exempt from VAT in certain cases, whereas the supply of commercial property is a taxable supply. One of the aims of this treatise was to generate some characteristics that can assist vendors to distinguish between types of commercial and residential property for VAT purposes. SARS proposed numerous changes to the VAT Act with regards to fixed property in 2011. This treatise explains the reason for the ch

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41

Svensson, Anna, and Sofie Leima. "A Study of Residential Property Tax Assessment Systems in Botswana and Sweden." Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-16991.

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There are different ways in how to assess a value to a property and which assessment technique that is used differs due to circumstances in each country, leading to different views of what is the best and most effective way. At the moment Botswana is suffering from obsolete valuation rolls and is in the position where the system could benefit of a reform. The overall purpose with this study is to gain knowledge about how Botswana and Sweden differ in terms of property tax assessment. By clarifying the similarities and differences between how values are allocated and by determining the most val

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Salem, Andrew. "Private choices and public funding, financing cultural property transactions through tax expenditures." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ39230.pdf.

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Baines, Daniel. "The tax benefits available to investors in immovable property in South Africa." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4026.

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The object of this thesis is to provide guidelines relating to the tax benefits that are available to investors in immovable property in South Africa. This was done by analysing the various sections of the Income Tax Act, as well as case law and South African Revenue Service guidelines that interpret these sections, which provide for expenditure which may be deducted by taxpayers from their income when conducting the trade of letting immovable property in order to reduce their overall tax liability. The thesis also includes a chapter dealing with the four different types of vehicles that taxpa

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Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.

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<p> Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.<p> The sit

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Guedes, Kelly Pereira. "Brazilian tax collection and the ratchet effect." Thesis, Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/22690.

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46

Lin, Hsi-Ta, and 林希達. "The Effect of Land Expropriation on Property Tax." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/89729133677407722970.

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碩士<br>國立中正大學<br>國際經濟研究所<br>103<br>Abstract The purpose of this search is to determine how urban renew and tax increase will impact taxation received by the local governments. Legalizing the zone expropriation and urban land readjustments are methods used for urban renewal. In this study I analyzed 19 counties on the main land. We then analyzed if the local governments claim on the private lands for infrastructures and the citizens’ property taxes will be influenced. We examined the data from 1999 to 2012 with panel data analysis. The sources are from the Ministry of the Interior, Ministry of F

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47

Chen, Liang Yan, and 陳亮延. "The Effect of Luxury Tax and Integration of House Property and Landed Property on the Purchase Intension." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/95134451174809704559.

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碩士<br>華梵大學<br>工業工程與經營資訊學系碩士班<br>103<br>In the era of high-rising house prices, having a property in Taipei seems like a goal far from reach. After the successive 10 years rise of house prices in Taipei, most of the people look on and expect the drops. House prices in Taipei, however, have not appeared to fall due to the speculation of consortiums and investors, which inspire the governments to practice Integration of House Property and Landed Property to replace the insufficient Luxury tax. The study aimed to discuss the effects of Luxury tax and Integration of House Property and Landed Pr

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48

Rühling, Markus [Verfasser]. "Substitution effect through fiscal transfers?! : incidence of the Peruvian property tax / Markus Rühling." 2008. http://d-nb.info/1004843097/34.

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Chen, Hsin-chia, and 陳信嘉. "An Empirical Study of the Effect of Local Capital Expenditure on Property Tax Revenues." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/96608243828970054989.

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碩士<br>逢甲大學<br>財稅所<br>95<br>Fiscal deficits are already common problems in every level of governments in Taiwan, especially in the local governments where official salaries and public project funds are paid seriously late. The cause of local government’s fiscal stress came from that the increase of fiscal expenditure is faster than the increase of fiscal revenue. The main factor of rapid increase in expenditure is attributed to the formation of the two-parties system, in which parties often compete with each other to access to ballot with fiscal illusion. Facing the growing deficit criticism, g

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Sukeiam, Yada. "Effects of intergovernmental transfers on municipality property tax effort in Thailand." 2003. http://catalog.hathitrust.org/api/volumes/oclc/53268920.html.

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