Publication in refereed journal
香港中文大学研究人员 ( 现职)
赵志鉅教授 (经济学系) |
全文
数位物件识别号 (DOI) http://dx.doi.org/10.1023/A:1015324801791 |
引用次数
Web of Sciencehttp://aims.cuhk.edu.hk/converis/portal/Publication/0WOS source URL
其它资讯
摘要This paper examines the welfare effects of inter-jurisdictional coordination of property taxes. Coordination in terms of compression, harmonization and radial changes of tax structure is considered. It is found that property tax coordination via uniform radial adjustments of taxes is in general welfare-superior to the other two types of tax changes. However, when there is a large disparity of initial tax rates between jurisdictions, harmonization of property taxes may lead to a larger welfare improvement.
着者Chao CC, Yu ESH
期刊名称JOURNAL OF REAL ESTATE FINANCE AND ECONOMICS
出版年份2http://aims.cuhk.edu.hk/converis/portal/Publication/0http://aims.cuhk.edu.hk/converis/portal/Publication/02
月份7
日期1
卷号25
期次1
出版社KLUWER ACADEMIC PUBL
页次67 - 79
国际标準期刊号http://aims.cuhk.edu.hk/converis/portal/Publication/0895-5638
电子国际标準期刊号1573-http://aims.cuhk.edu.hk/converis/portal/Publication/045X
语言英式英语
关键词policy coordination; property tax; welfare
Web of Science 学科类别Business & Economics; Business, Finance; BUSINESS, FINANCE; Economics; ECONOMICS; Urban Studies; URBAN STUDIES