Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/168128
Authors: 
Lerbs, Oliver
Füss, Roland
Year of Publication: 
2017
Series/Report no.: 
Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Taxation III C19-V3
Abstract: 
Using data from a complete housing inventory in the 2011 German Census and historical war damages as a source of exogenous variation in local homeownership, we provide evidence that otherwise identical jurisdictions charge lower property taxes when the share of homeowners in their population is higher. The result is independent of local market conditions, suggesting tax salience as key mechanism. We find positive spatial dependence in tax multipliers, indicative of property tax mimicking.
JEL: 
D72
H20
H71
H72
H77
Document Type: 
Conference Paper

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