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

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

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Brotojoyo, Endang. "The Analysis of Factors Influencing Effectivenes of Property Taxes in Karanganyar Regency." Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi 13, no. 1 (March 21, 2018): 45. http://dx.doi.org/10.24269/ekuilibrium.v13i1.917.

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The purpose of this study was to test empirically Effect of Compensation, Motivation and External Factors To Performance Officer With Property Taxes Voting in the District Effectiveness Matesih Karanganyar. The analysis technique used is using validity and reliability test, linearity test, regression analysis, path analysis, t test, F test, test the coefficient of determination and correlation analysis. Compensation Hypothesis Test Results significantly influence the effectiveness of tax collection. Motivation significantly influences the effectiveness of tax collection. External factors do not significant effect on effectiveness of tax collection. Compensation significant effect on the performance of Officers. Motivation significant effect on the performance of the Property Taxes polling clerk. External factors do not significant effect on the performance of Officers. Effectiveness of tax collection clerk significant effects on performance. F test results can be concluded jointly variable compensation, motivation, and external factors affecting the effectiveness of tax collection performance. The R2 total of 0,974 means that the performance of the Property Taxes in the district polling officer Matesih Karanganyar explained by the variable compensation, motivation, external factors and the effectiveness of tax collection amounted to 97.4%. The results of path analysis showed that the effective compensation and motivation through a direct path, while external factors are not effective for direct and indirect pathways.
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12

Tadić, Milan. "Economic Effects Real Estate Tax." ECONOMICS 4, no. 1 (June 1, 2016): 137–50. http://dx.doi.org/10.1515/eoik-2015-0021.

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Summary The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal charges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located regardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form of taxation in the Republic of Serbian applies from 1.1.2012., and its introduction has been replaced by former property taxes. The differences between the two concepts mentioned taxes are numerous and significant. Among the more important are: subject to taxation under the new concept of the real estate rather than law, a taxpayer is any property owner rather than the holder of rights to immovable property tax base is the market value of real estate which is replaced by the payment of taxes per square meter of usable area, the rate of property tax is determined local government, which can not be lower than 0.05% of the estimated value of the real estate nor higher than 0.5% of the appraised value of real estate. The last change, ie. The new law on Property Tax from 5.11.2015. was determined by the tax rate to 20%. The fact that local governments each of them determines the tax rate on real estate which range from high to low rates of multiple, makes this tax is progressive. Progression is particularly expressed in the distinction applied tax rates of developed and undeveloped municipalities, where we have a case that less developed tolerate a higher tax burden, which leads to negative economic effects. However, real estate tax has its own economic and social characteristics which must be aligned with the objectives of tax policy. This means that the real estate tax should be considered from the standpoint of the entire tax system and not from the standpoint of individual income tax forms.
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13

Purnamasari, Apriani, Umi Pratiwi, and Sukirman Sukirman. "PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)." JURNAL AKUNTANSI DAN AUDITING 14, no. 1 (March 24, 2018): 22. http://dx.doi.org/10.14710/jaa.14.1.22-39.

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The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantly affect taxpayer compliance in paying property tax.
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14

Purnamasari, Apriani, Umi Pratiwi, and Sukirman Sukirman. "PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)." JURNAL AKUNTANSI DAN AUDITING 14, no. 1 (March 24, 2018): 22. http://dx.doi.org/10.14710/jaa.v14i1.18221.

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The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantly affect taxpayer compliance in paying property tax.
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15

Sakirin, Sakirin, Darwanis Darwanis, and Syukriy Abdullah. "Do Tax Knowledge, Level of Trust, and Religiosity De-termine Compliance to Pay Property Tax?" Journal of Accounting Research, Organization and Economics 4, no. 1 (April 17, 2021): 67–75. http://dx.doi.org/10.24815/jaroe.v4i1.17073.

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Objective – This study aims to test the effect of tax knowledge, level of trust and religiosity on taxpayers' compliance in paying property tax (PBB) in Aceh Singkil Regency, Aceh, Indonesia. Design/methodology – The population of this study are all property taxpayers in Aceh Singkil Regency for the year 2018 with a total of 34,000 taxpayers. Non-probability sampling technique was utilized to draw the research sample which results in 396 samples. Primary data was obtained through questionnaires distributed to the respondents and analyzed using multiple linear regression models. Results – The results showed that tax knowledge, level of trust and religiosity affect the compliance of the taxpayers of property tax in Aceh Singkil Regency, Indonesia. Partially, tax knowledge affects the compliance of property tax paying of taxpayers while the level of trust affects the compliance to pay property tax of taxpayers in Aceh Singkil Regency. Nevertheless religiosity does not affect the compliance of paying property tax of taxpayers in Aceh Singkil Regency. The findings of this study interestingly provides an evidence of the lack of role of religion in influencing the tax payers’ compliance towards property tax.
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16

Edison, Ahishakiye Emmanuel, and Rusibana Claude. "The Effect of Property Tax to Public Expenditures in Rwanda." International Journal of Advanced Scientific Research and Management 5, no. 9 (September 17, 2020): 52. http://dx.doi.org/10.36282/ijasrm/5.9.2020.1747.

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17

Vandegrift, Donald. "The effect of Walmart and Target on property tax rates." Letters in Spatial and Resource Sciences 9, no. 3 (November 19, 2015): 309–27. http://dx.doi.org/10.1007/s12076-015-0159-x.

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18

Vidaković, Neven, Miroslav Gregurek, and Domagoj Vlahović. "Long Term Effects of Property Tax: Case of Croatia." Lex localis - Journal of Local Self-Government 14, no. 3 (July 31, 2016): 637–53. http://dx.doi.org/10.4335/14.3.637-653(2016).

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Property tax in probably one of the most controversial taxes which were ever announced in Croatia's recent history. There was not a single tax or government measure which has occupied so much media and public discourse with the exception of the introduction of VAT. Most of the discussion regarding the new tax was focused on the actual fiscal impact of the new tax, how it will be calculated and what will be the overall fiscal impact. This paper however takes another approach and tries to determine the overall long term effects of the new tax in terms of the class separation and sociological impact this tax will have. Particular focus is paid on possible ghettoization of Croatia cities. The paper creates a model which investigates how the new tax affects the households long term consumption plans. If the households cannot adjust its consumption due to the new taxation it is forced to sell its property and move into lower value neighborhood. Over time this process leads to a large reclassification and regrouping of the households depending on their income. The paper also investigates how the introduction of the new tax will affect the educational system. Our model shows the new tax will have an adverse effect on the educational system and quality of education in Croatia.
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19

Stine, William F. "The Effect of Personal Property Tax Repeal on Pennsylvania's Real Estate Tax Growth and Stability." National Tax Journal 56, no. 1, Part 1 (March 2003): 45–60. http://dx.doi.org/10.17310/ntj.2003.1.03.

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20

Brien, Spencer T. "Strategic Interaction Among Overlapping Local Jurisdictions." American Review of Public Administration 48, no. 6 (August 19, 2017): 584–95. http://dx.doi.org/10.1177/0275074017725401.

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This article explores the strategic interactions between overlapping counties and school districts within the context of property tax policy. Overlapping local governments share either part or all of their property tax bases and therefore may take into account each other’s tax policies when deciding their annual property tax rate. A dynamic model is developed to analyze how property tax rate determination is influenced by the fiscal policies of both overlapping and neighboring local jurisdictions. The results suggest a short-term mimicking effect that is largely canceled out the following period. These findings help to develop a more complete understanding of how the broader set of environmental and institutional attributes of local governments influence their fiscal policies.
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21

Sunaryo, Sunaryo. "Effect of Family Ownership towards Tax Aggressiveness on Food and Beverages Industrial Company Listed in Indonesia Stock Exchange." Binus Business Review 7, no. 1 (May 31, 2016): 53. http://dx.doi.org/10.21512/bbr.v7i1.1450.

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The primary objectives of this research were to learn the effects of family ownership, return on assets, leverage, property plant, and equipment with tax aggressiveness, either simultaneously or partially. This research used quantitative method with secondary data collected by purposive sampling from foods and beverages industrial companies group listed in IDX and preceding journals of scientific articles research. This research used simple regression to test the hypothesis simultaneously with F test and t test for testing the partial hypothesis. Results of this research show that family ownership, return on assets, leverage, and property, plat, and equipment have affected tax aggressiveness simultaneously and significantly. The family ownership and property, plant and equipment have significant effects to tax aggressiveness, but the return on assets and leverage do not have significant effects to tax aggressiveness.
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22

Gultom, Jamothon. "Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance." JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 4, no. 2 (August 21, 2021): 239. http://dx.doi.org/10.32493/jabi.v4i2.y2021.p239-253.

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Abstract The existence of differences in interests between the government and taxpayers causes tax avoidance by taxpayers in the form of taking advantage of loopholes in the Taxation Law. This study aims to determine the Effect of Profitability, Leverage, and Liquidity on Tax Avoidance (Empirical Study on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2019). From the results of the tests that have been carried out in this study, it can be concluded that profitability (Return on Assets) has a negative effect on tax avoidance, while Leverage (Debt to Equity Ratio) and Liquidity (Current Ratio) have no effect on tax avoidance in property and real estate companies 2016-2019 Abstrak Adanya perbedaan kepentingan antara pemerintah dengan wajib pajak menimbulkan tindakan penghindaran pajak oleh wajib pajak dalam bentuk memanfaatkan celah Undang-Undang Perpajakan. Penelitian ini ditujukan untuk mengetahui Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2019). Dari hasil pengujian yang telah dilakukan dalam penelitian ini, dapat disimpulkan bahwa profitabilitas ( Returnn on Assets ) berpengaruh negatif terhadap tax avoidance sedangkan pada Leverage ( Debt to Equity Ratio ) dan Likuiditas (Current Ratio ) tidak berpengaruh terhadap tax avoidance di perusahaan property dan real estate tahun 2016-2019.
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23

Gnat, Sebastian. "Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax." Real Estate Management and Valuation 26, no. 1 (March 1, 2018): 63–72. http://dx.doi.org/10.2478/remav-2018-0006.

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Abstract The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation. The replacement of property tax with ad valorem property tax is seen as a potential source of increased revenue for communes. However, some of the communes may experience the opposite effect, i.e. the risk of a revenue loss. Should the tax reform come into force, it will result in protests among the affected local governments. The paper presents the results of a study into the situation of an exemplary commune, where specific conditions that could lead to lowering the commune’s revenue due to the introduction of the ad valorem property tax may occur.
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24

Nguyen-Hoang, Phuong. "The Fiscal Effects of Tax Increment Financing on Rural School Districts: The Case of Iowa." AERA Open 7 (January 2021): 233285842199114. http://dx.doi.org/10.1177/2332858421991149.

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Tax increment financing (TIF)—an economic (re)development tool originally designed for urban cities—has been available to rural communities for decades. This is the first study to focus solely on TIF in rural school districts, to examine TIF effects on school districts’ property tax base and rates, and to conduct event-study estimations of TIF effects. The study finds that TIF has mostly positive effects on rural school districts’ property tax base and mixed effects on property tax rates, and that TIF-induced increases in tax base come primarily from residential property and slightly from commercial property. The study’s findings assert the importance of returned excess increment if rural school districts in Iowa and many other states are to benefit from TIF.
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Surico, Paolo, and Riccardo Trezzi. "Consumer Spending and Property Taxes." Journal of the European Economic Association 17, no. 2 (May 8, 2018): 606–49. http://dx.doi.org/10.1093/jeea/jvy008.

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Abstract A sudden and temporary change to the Italian property tax system in 2011 generated significant variation in the amount of taxes paid across home-owners. Using new questions appositely added to the Survey on Household Income and Wealth, we exploit this cross-sectional variation to provide an unprecedented analysis of the consumption effects of a tax on housing wealth. A tax hike on the main dwelling leads to large expenditure cuts among mortgagors, who hold low liquid wealth despite owning sizable illiquid assets. In contrast, higher tax rates on other residential properties affect affluent households, thereby having a modest impact on their consumer spending. Our results provide novel and direct evidence in favor of recent theories that highlight the role of household debt in the transmission of economic policies.
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26

Dennis, Donald F., and Paul E. Sendak. "An empirical study of enrollment in Vermont's Use Value Appraisal property tax program." Canadian Journal of Forest Research 22, no. 9 (September 1, 1992): 1209–14. http://dx.doi.org/10.1139/x92-161.

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A probit model was used to analyze the relationship between the probability of enrollment in Vermont's Use Value Appraisal property tax program for forest land and characteristics of the parcel, owner, and surrounding community. The results suggest that continued fragmentation of the forest and population growth will have a negative effect on enrollment, but these effects may be mitigated by increases in the education level of landowners and by increases in assessed values and property tax rates.
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27

Feltenstein, Andrew, Mark Rider, David L. Sjoquist, and John V. Winters. "Reducing Property Taxes on Homeowners." Public Finance Review 45, no. 4 (September 9, 2016): 484–510. http://dx.doi.org/10.1177/1091142116667210.

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We consider a proposal that reduces by half the taxes on homesteaded properties and replaces the lost revenue by increasing the base and rate of the state sales tax. We develop a computable general equilibrium (CGE) model and a microsimulation model (MSM) to analyze the economic and welfare effects of such a proposal if adopted in Georgia. The results from the CGE model suggest that the proposed reforms have a substantial negative effect in percentage terms on Georgia’s economy. The MSM suggests that such a policy has no effect on the distribution of consumption by income class but increases the percentage of owner-occupied housing relative to rental housing by 20 percent in the aggregate.
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Irawan, Yanuar, Havid Sularso, and Yusriati Nur Farida. "ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA." SAR (Soedirman Accounting Review) : Journal of Accounting and Business 2, no. 2 (December 14, 2017): 114. http://dx.doi.org/10.20884/1.sar.2017.2.2.591.

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The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).
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29

Annisa, Fida Nur, Yuli Chomsatu Samrotun, and Rosa Nikmatul Fajri. "Dimensi Struktur Modal pada Perusahaan Property and Real Estate." Owner (Riset dan Jurnal Akuntansi) 4, no. 2 (June 16, 2020): 273. http://dx.doi.org/10.33395/owner.v4i2.209.

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Capital structure is a balance or comparison between foreign capital and own capital. This study aimsto examine and analyze the effect ofprofitability, non-debt tax shield, asset structure, company size, and liquidity in property and real estate companies in 2015-2018. The independent variables of this study are profitability, non-debt tax shield, asset structure, company size, and liquidity. The dependent variable in this study is the capital structure. This study uses secondary data obtained from the IDX. With a population of 48 property and real estate manufacturing companies and sampling techniques using purposive sampling produces 34 sample companies. This type of quantitative research and data analysis techniques using multiple linear regression. The results of the research partially addressed the variable profitability, company size and liquidity which had no significant effect on capital structure while the non-debt tax shield and asset structure variables had a significant effect on capital structure.
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He, Chaoran, and SeyedSoroosh Azizi. "The impact of tax increment financing on property value." International Journal of Housing Markets and Analysis 13, no. 5 (September 5, 2019): 689–711. http://dx.doi.org/10.1108/ijhma-05-2019-0049.

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Purpose Tax increment financing (TIF) has been adopted widely by municipalities to promote local economic development. This study aims to examine the effect of TIF adoption on property values at the parcel level in Indiana from 2009 to 2016. Design/methodology/approach Concerns of TIF adoption endogeneity are addressed by a two-stage estimation process using urban population ratio and unemployment rates as instruments. Findings In addition to finding influential socioeconomic and demographic factors, the results suggest that parcels located within TIF districts were sold more than parcels outside of TIF districts by approximately $5,000. Such premium is mainly picked up by the positive effect on commercial and agricultural parcels, which outweighs the negative TIF impact on residential types. Originality/value Arm’s length transaction data on property value are used to eliminate the subjective assessment bias, potential calculation errors during the evaluation process and econometric issues caused by using the assessed value.
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Lee, Soomi. "Political Economy of the Parcel Tax in California School Districts." Public Finance Review 47, no. 5 (July 16, 2019): 864–92. http://dx.doi.org/10.1177/1091142119847674.

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This article examines the effect of home price distribution on the likelihood of parcel tax adoption in California school districts. A parcel tax is a regressive tax imposed as the same amount per unit of property regardless of property values and requires a two-thirds supermajority vote to be adopted. Despite the growing role that local parcel taxes have in funding public education, it has not been fully understood how their regressive nature influences adoption. I argue that because the regressive tax imposes different marginal property tax rates for voters, the distribution of home prices within a district determines the likelihood of parcel tax adoption. Using the Heckman selection models with California school district–level data, I find that a large gap in home values within a district significantly lowers the likelihood of parcel tax adoption.
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Steen, Robert C. "Effects of the property tax in urban areas." Journal of Urban Economics 21, no. 2 (March 1987): 146–65. http://dx.doi.org/10.1016/0094-1190(87)90011-8.

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Pita, Lejla Lazović, and Amina Močević. "Analysis of Taxation of Property in Bosnia and Herzegovina." Central European Public Administration Review 16, no. 2 (November 20, 2018): 157–78. http://dx.doi.org/10.17573/cepar.2018.2.08.

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The purpose of this paper is fill in the literature gap and to analyse taxation of property in Bosnia and Herzegovina (BIH). By using IMF and OECD methodology defined under taxes on property, our research tries to compare taxes on property in two BIH entities to the international practice. The results are twofold: firstly, inconsistencies to international classification of taxes on property in BIH are identified and secondly, the taxation of property differs in two BIH entities (RS and FBIH). We find that three different types of property taxes are applied –tax on immovable property in RS and real estate transfer tax and so called tax on property in FBIH. We also find that identified differences have an effect on the size and share of revenues from property taxes in both entities which affect local communities and their revenues. Hence, we focus on property taxes in FBIH since they are under cantonal jurisdiction. The research shows that most revenues from property taxes in FBIH are collected in Sarajevo Canton. In fact, most property tax revenues in Sarajevo Canton come from real estate transfer tax revenues and are collected in four municipalities forming the City of Sarajevo. Bearing in mind lack of reliable long term data in both BIH entities related to taxation of property, we conclude with a few policy recommendations and suggestions for future FBIH property related reforms which should in turn simplify the process of property taxation in FBIH and improve the position of local communities in FBIH.
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Wang, Pei, Kun Guo, Dan Ding, and Shuyi Li. "Property Rights, Tax Avoidance and Capital Structure: Data from China Stock Markets." International Journal of Economics and Finance 10, no. 11 (October 20, 2018): 13. http://dx.doi.org/10.5539/ijef.v10n11p13.

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This paper investigates the influence of tax avoidance on capital structure based on share ownership under China’s economic system. Previous research has indicated that tax avoidance exits and has a potential effect on firms’ capital structure, but there is little literature focusing on this influence based on China’s economic system. In light of that, this paper uses A-share data of the Shanghai and Shenzhen stock exchange from 2007 to 2016 as samples to study the impact of tax avoidance on the capital structure based on China’s economic system. The results suggest that, firstly, there is a significant negative correlation between tax avoidance and the debt ratio of the listed companies; secondly, there is a significant difference in the effect of corporate tax avoidance on the debt ratio of different industries and different equity ownership. Besides, by regrouping the samples according to the share ownership and the degree of tax avoidance, it is revealed that China’s unique economic system would lead to an impact of tax avoidance on the capital structure that differs from other countries. Finally, it is found that there is a negative correlation between the degree of tax avoidance of the listed companies and the dynamic adjustment of assets-liability ratio through the extended study, further verifying that there is a substitution relationship between tax avoidance of the listed companies and their debt financing.
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Avellaneda, Claudia N., and Ricardo Corrêa Gomes. "Mayoral quality and municipal performance in Brazilian local governments." Organizações & Sociedade 24, no. 83 (December 2017): 555–79. http://dx.doi.org/10.1590/1984-9240831.

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Abstract We test the influence of managerial quality on organizational performance using a panel data set on 827 (out of 853) Brazilian municipalities of the state of Minas Gerais over a six-year period (2005-2010). The intra-country and intra-state comparison controls for potential institutional, historical, and cultural variables. Local managerial quality is assessed in terms of mayoral education and experience (public and reelection), and municipal performance is operationalized as property tax collected per capita and property tax collected as a percentage of total revenue. The study covers the four years of the 2005-2008 mayoral administration and the first two years of the 2009-2012 administration. After testing the effect of political, economic, and ideological factors and controlling for other municipal factors, we find, contrary to our expectations, that mayoral quality fails to explain variance in property tax collection. Rather, political factors (legislature support and electoral cycle) seem to be more strongly correlated with municipal property tax collection. Specifically, municipalities in which the mayor enjoys more partisan support on the city council tend to collect more property tax. Moreover, compared to the first three years of mayoral administration, in the last year of mayoral administration – that is, during the mayoral election year – municipalities tend to reduce their property tax collection.
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Muslim, Ridwan, and Henri Agustin. "Pengaruh Karakteristik Eksekutif dan Institutional Ownership Terhadap Tax Aggresiveness dengan Leverage sebagai Variabel Intervening (Studi Empiris pada Emiten Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di BEI tahun 2012-2017)." Wahana Riset Akuntansi 6, no. 1 (November 15, 2018): 1145. http://dx.doi.org/10.24036/wra.v6i1.101938.

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This study aims to examine the effect of executive characteristics and institutional ownership on tax aggressiveness with leverage as an intervening variable. This type of research is classified as causative research. Population of this research is company of property sector, real estate, and building construction which listed in Indonesia Stock Exchange (BEI) year 2012-2017. The sample is determined by purposive sampling method, so that the sample of 37 property companies, real estate, and building construction are obtained. The data used in this research is secondary data. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7.The result of the research shows that (1) the executive character has a significant positive effect on the tax aggressiveness (2) the executive character has a significant positive effect on the tax aggressiveness through leverage (3) institutional ownership has a significant positive effect on tax aggressiveness (4) institutional ownership has a significant positive effect on tax aggressiveness through leverage.Keywords: tax aggressiveness, executive characteristics, institutional ownership, leverage
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Davis, Peadar, Michael J. McCord, William McCluskey, Erin Montgomery, Martin Haran, and John McCord. "Is energy performance too taxing?" Journal of European Real Estate Research 10, no. 2 (August 7, 2017): 124–48. http://dx.doi.org/10.1108/jerer-06-2016-0023.

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Purpose Buildings contribute significantly to CO2 production. They are also subject to considerable taxation based on value. Analysis shows that while similar attributes contribute to both value and CO2 production, there is only a loose relationship between the two. If we wish to use taxation to affect policy change (drive energy efficiency behaviour), we are unlikely to achieve this using only the current tax base (value), or by increasing the tax take off this current tax base (unlike extra taxation of cigarettes to discourage smoking, for example). Taxation of buildings on the basis of energy efficiency is hampered by the lack of current evidence of performance. This paper aims to model the now-obligatory (at sale or letting) energy performance certificate (EPC) data to derive an acceptable appraisal model (marked to market, being the EPC scores) and deploys this to the entire population of properties. This provides an alternative tax base with which to model the effects of a tax base switch to energy efficiency and to understand the tax incidence effects of such a policy. Design/methodology/approach The research uses a multiplicative hedonic approach to model energy efficiency utilising EPC holding properties in a UK jurisdiction [Northern Ireland (NI)] as the sample. This model is then used to estimate discrete energy assessments for each property in the wider population, using attributes held in the domestic rating (property tax) database for NI (700,000+ properties). This produces a robust estimate of the EPC for every property in its current condition and its cost-effective improved condition. This energy assessment based tax base is further used to estimate a new millage rate and property tax bill (green property tax) which is compared against the existing property tax based on value to allow tax incidence changes to be analysed. Findings The findings show that such a policy would significantly redistribute the tax burden and would have a variety of expected and some unexpected effects. The results indicate that while assessing the energy performance of houses can be a complex process involving many parameters, much of the explanatory power can be achieved via a relatively small number of input variables, often already held by property tax jurisdictions. This offers the opportunity for useful housing stock modelling – such as the savings possible from power switching. The research also identifies that whilst urban areas display the expected “heat island” effect in terms of energy consumption, urban properties are on average more efficient than suburban/rural properties. This facilitates spatial targeting of policy messages and initiatives. Research limitations/implications Analogous with other studies, data deficiencies introduce the risk of omitted variable bias. Modelling of the energy efficiency in the sample is limited to property attributes that are available for the wider population of properties. While this limits the modelling exercise, it is a perennial issue facing mass appraisal worldwide (where knowledge of the transacted sample attributes generally exceeds knowledge of the unsold properties). That said, the research demonstrates the benefits of sharing data and improving knowledge of the housing stock, as taxation databases would be stronger, augmented with EPC-derived property attributes for example. Originality/value The EPC lead in time for wide residential coverage is likely to be considerable. The paper contributes to emerging literature and policy debate surrounding the effect, performance measurement and implementation of energy efficiency certification, through a greater understanding of the sectorial and geographical dispersion of energy efficiency. It provides high level research to help guide policy and decision-making, identifying key locales where there is more of a physical problem and locations where there is more to gain in terms of targeting energy improvement and/or encouraging behavioural change. The paper also allows a glimpse of the implications of a change towards a taxation regime based on energy efficiency, which contributes to the debate surrounding the “greening” of property based taxes.
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Idawati, Wiwi, and Fandi Wisudarwanto. "TAX AVOIDANCE DAN KARAKTERISTIK OPERASIONAL PERUSAHAAN TERHADAP BIAYA HUTANG." Ultimaccounting : Jurnal Ilmu Akuntansi 13, no. 1 (June 30, 2021): 17–31. http://dx.doi.org/10.31937/akuntansi.v13i1.1897.

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Abstract ˗ The purpose of this research is to obtain empirical evidence of the effect of Tax Avoidance, Institutional Ownership, Operating Cash Flow and Leverage on the Cost of Debt. This study uses a causal-comparative research method with secondary data obtained from the financial statements of property companies. The population in this study were 49 property companies listed on the Indonesia Stock Exchange. The sampling technique was purposive sampling in order to obtain a representative sample of 17 property companies. This study uses multiple regression analysis to test the hypothesis. Based on the research results indicate that Tax Avoidance and Operating Cash Flow do not have a significant effect on the cost of debt and collectively tax avoidance, institutional ownership, operating cash flow, leverage simultaneously affect the cost of debt. Keywords: Tax Avoidance; Institutional Ownership; Operating Cash Flow; Leverage; Cost of Debt
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Lim Young-Kyu and 김영락. "The Effects of the Local Tax Property on the Local Tax Compliance Action." Tax Accounting Research ll, no. 47 (March 2016): 41–63. http://dx.doi.org/10.35349/tar.2016..47.003.

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Małkowska, Agnieszka, Agnieszka Telega, Michał Głuszak, and Bartłomiej Marona. "Spatial interdependence in property taxation: the case of Polish municipalities." Equilibrium 13, no. 2 (June 30, 2018): 265–83. http://dx.doi.org/10.24136/eq.2018.014.

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Research background: Real estate and urban economics literature are abundant in studies discussing various types of property taxes and their characteristics. A growing area of re-search has been focused on tax equity, tax competition, and yardstick competition, where the latter two reflect the idea of tax mimicking. Recently, due to substantial developments in spatial and regional economics, more attention has been drawn to spatial effects. Empirical results are focused on spatial interaction and diffusion effects, hierarchies of place and spatial spillovers. Property tax system in Poland differs from those utilized in the majority of developed countries. As a consequence, property tax policy at the local government level (including tax competition and tax mimicking effects) in Poland can differ substantially from those found in previous research in the US and other European countries. There are few studies addressing the problem of tax competition and tax mimicking in Poland from an empirical perspective. Purpose of the article: In the article, we explore spatial interdependence in property taxation. We identify clustering or dispersion of high and low values of the tax rates within major metropolitan areas in Poland. The effects can indicate the presence of tax mimicking among municipalities in given metropolitan areas. Methods: We analyze the data from 304 municipalities in 10 metropolitan areas in Poland from the year 2007 to 2016. The data covers four property tax rates: (1) on residential buildings (2) on buildings used for business purpose (3) on land used for business purpose (4) on land for other uses. To explore the spatial distribution of rates, we used global and local spatial autocorrelation indicators (Moran’s I statistic and LISA). Findings & Value added: The results suggest the presence of spatial correlation within metropolitan areas. We also found significant differences between metropolitan areas. The results of the study fill the gap in empirical research concerning property tax interdependencies and tax mimicking in Poland.
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Mughan, Sian, and Geoffrey Propheter. "Estimating the Manufacturing Employment Impact of Eliminating the Tangible Personal Property Tax: Evidence From Ohio." Economic Development Quarterly 31, no. 4 (September 26, 2017): 299–311. http://dx.doi.org/10.1177/0891242417732123.

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Proponents of eliminating the tangible personal property tax often argue that doing so will boost employment in capital-intensive industries, presumably because businesses will invest some portion of the marginal tax savings in labor. Theory strongly suggests this reasoning may be flawed: reducing the tax on capital reduces its cost and therefore incents a substitution away from labor. This study is the first effort to estimate the employment impact of exempting tangible personal property from the property tax in the manufacturing sector in Ohio. Using the synthetic control method, we find that manufacturing employment in Ohio is lower than what it would have been had the tax not been eliminated. From our preferred model, the estimated effect is 19,300 fewer jobs per year on average, but we consider other models that produce estimates between 13,400 and 28,400 fewer jobs per year, on average.
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Dye, Richard F., and Therese J. McGuire. "The effect of property tax limitation measures on local government fiscal behavior." Journal of Public Economics 66, no. 3 (December 1997): 469–87. http://dx.doi.org/10.1016/s0047-2727(97)00047-9.

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Wasi, Nada, and Michelle J. White. "Property Tax Limitations and Mobility: Lock-in Effect of California's Proposition 13." Brookings-Wharton Papers on Urban Affairs 2005, no. 1 (2005): 59–97. http://dx.doi.org/10.1353/urb.2006.0013.

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Harris, Richard, and Michael Lehman. "Response: The Boundary Effect and Vertical Inequity in the Residential Property Tax." Environment and Planning A: Economy and Space 34, no. 2 (February 2002): 367–68. http://dx.doi.org/10.1068/a34256.

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Uyar, Ali, Ahmed Bani-Mustafa, Khalil Nimer, Friedrich Schneider, and Amir Hasnaoui. "Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights." Technological Forecasting and Social Change 173 (December 2021): 121125. http://dx.doi.org/10.1016/j.techfore.2021.121125.

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McMahon, Stephanie Hunter. "To Save State Residents: States' Use of Community Property for Federal Tax Reduction, 1939–1947." Law and History Review 27, no. 3 (2009): 585–625. http://dx.doi.org/10.1017/s0738248000003916.

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In 1939, at the end of almost two decades of statewide want and despair, Oklahoma adopted the community property system “to save state residents on their federal income tax.” Between 1939 and 1947, Oklahoma and four other states openly and unabashedly exploited the Supreme Court's creation of what amounted to a tax loophole for the nation's wealthy; several more states seriously considered doing the same. In 1930, the Court had ruled that the community marital property regime of eight western states permitted their married couples to split family income between spouses, so that each spouse reported half of that income for federal income tax purposes. As a result of the federal government's progressive income tax bracket structure, in most cases this split meant that more of the family's income would be taxed in lower tax brackets. Thus, a property regime that was purely a creation of state law had the effect of reducing residents' federal tax obligations.
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Gebert, Krista M., David E. Calkin, and Ervin G. Schuster. "The Secure Rural Schools Act, Federal Land Payments, and Property Tax Equivalency." Western Journal of Applied Forestry 20, no. 1 (January 1, 2005): 50–57. http://dx.doi.org/10.1093/wjaf/20.1.50.

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Abstract Federal land payments are a very important source of revenue for many county governments in the west. The concern of many is the extent to which these payments are equivalent to property tax revenues those lands would likely have generated if taxed as similar lands. Sustained decreases in federal revenue-sharing payments, along with passage of the Secure Rural Schools Act of 2000, have rekindled interest in this area. Building on a 1997 analysis of property tax equivalency, we simulated the effect of this new legislation on property tax equivalency for sampled counties aggregated to three western and one eastern region. Analyses confirm substantial increases in federal land payments and a corresponding improvement in overall tax equivalency throughout the country. However, much of the improvement is due to increased federal payments to counties that were already tax equivalent. Regardless of region, tax equivalent counties are more frequently characterized by lower taxes than higher federal land payments. West. J. Appl. For. 20(1):50–57.
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Hansen, Tore, and Hanne Noer. "The political effects of local property taxation in Norway." Lex localis - Journal of Local Self-Government 8, no. 4 (October 6, 2010): 313–27. http://dx.doi.org/10.4335/8.4.313-327(2010).

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The property taxation is perhaps the most controversial policy issue in Norwegian local authorities. Municipalities enjoy autonomy to decide whether or not to introduce property taxation. However, national legislation sets limits on property tax rates. The conflict over the property taxation follows the traditional left-right ideological division. This study analyses whether the introduction of property taxation in individual municipalities leads to political repercussions for the pro-tax parties in terms of weakened voter support. By using the data from the 2003 and 2007 local elections, the analysis reveals that, contrary to our expectations, the support for the left-wing parties is stronger in the municipalities that have introduced such taxes than in other municipalities. There are no signs that the pro-tax parties are being punished by the voters. To the extent that there are any such negative repercussions, it seems that the right-wing anti-tax parties suffer vote losses, but these losses are moderate. KEYWORDS: • local politics • property taxation • economic voting • ideological conflicts
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Wagner, Richard. "Federal Transfer Taxation: The Effect on Saving, Capital Accumulation, and Economic Dissipation." Family Business Review 9, no. 3 (September 1996): 269–83. http://dx.doi.org/10.1111/j.1741-6248.1996.00269.x.

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The federal government levies taxes on property transfers at death (the estate tax), during life (the gift tax), and to grandchildren or more remote descendants (the generation-skipping tax). Referred to collectively as “transfer taxes,” these taxes attract little interest in the public policy forum because they produce little revenue—only 1% of annual federal tax revenues, and because most Americans have no first-hand experience with transfer taxes. However, transfer taxes have significantly adverse economic effects that are grossly disproportionate to the tax revenues they generate. Transfer taxes penalize success and the creation of wealth. The adverse effects of transfer taxes on saving and capital formation, therefore, are costs imposed on society as a whole.
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Fitrianingsih, Fita, S. Sudarno, and Taufik Kurrohman. "Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan." e-Journal Ekonomi Bisnis dan Akuntansi 5, no. 1 (May 24, 2018): 100. http://dx.doi.org/10.19184/ejeba.v5i1.7745.

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This study aimed to examine the effect of taxation knowledge, government services, and sanctions fines against compliance taxpayers in paying property tax rural and urban in pasuruan city. This study uses primary data obtained from the questionnaires data distributed to respondents property taxpayer into the sample. Method of data analysis is multiple linear regression with program data processing uses SPSS version 23. The results showed that the taxation knowledge partially no effect on compliance taxpyers, while government service and sanctions fines partially positive effect on compliance taxpayer in paying property tax in rural and urban. Taxation knowledge, government services and sanctions fines simultaneously or together positive effect on compliance taxpayers. Keywords: compliance taxpayers, taxation knowledge, government services, and sanctions fines
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