- Bradbury, K., C. Mayer, and K. Case. Property Tax Limits and Local Fiscal Behavior: Did Massachusetts Towns Spend Too Little on Town Services under Proposition 2½? Federal Reserve Bank of Boston, unpublished, 1996.
- Bradbury, K., C. Mayer, and K. Case. Property Tax Limits, Local Fiscal Behavior, and Property Values: Evidence from Massachusetts Under Proposition 2½. Journal of Public Economics, 2001, 80, 287-311. Property Tax Limits, Local Fiscal Behavior, and Property Values: Evidence from Massachusetts Under Proposition 2½ Journal of Public Economics 80 287 311
- Brasington, D.M. Capitalization and Community Size. Journal of Urban Economics, 2001, 50, 385-95. Capitalization and Community Size. Journal of Urban Economics 50 385 95
- Brasington, D.M. Edge versus Center: Finding Common Ground in the Capitalization Debate. Journal of Urban Economics, 2002, 52, 524-41. Edge versus Center: Finding Common Ground in the Capitalization Debate. Journal of Urban Economics 52 524 41
- Brueckner, J. Property Values, Local Public Expenditures, and Economic Efficiency. Journal of Public Economics, 1979, 11, 223-45. Property Values, Local Public Expenditures, and Economic Efficiency. Journal of Public Economics 11 223 45
- Caplan, B. Standing Tiebout on His Head: Tax Capitalization and the Monopoly Power of Local Governments. Public Choice, 2001, 1108:1-2, 101-22. Standing Tiebout on His Head: Tax Capitalization and the Monopoly Power of Local Governments Public Choice 1108 101 22
- Chinloy, P. Effective Property Taxes and Tax Capitalization. Canadian Journal of Economics/ Revue Canadienne d'Economique, 1978, 11:4, 740-50. Effective Property Taxes and Tax Capitalization. Canadian Journal of Economics/ Revue Canadienne d'Economique 11 740 50
- Church, A.M. Capitalization of the Effective Property Tax Rate on Single Family Residences. National Tax Journal, 1974, 27:1, 113-22. Capitalization of the Effective Property Tax Rate on Single Family Residences. National Tax Journal 27 113 22
- de Bartolome, C.A.M. and S.S. Rosenthal. Property Tax Capitalization in a Model with Tax-Deferred Assets, Standard Deductions, and the Taxation of Nominal Interest. Review of Economics and Statistics, 1999, 81:1, 85-95. Property Tax Capitalization in a Model with Tax-Deferred Assets, Standard Deductions, and the Taxation of Nominal Interest. Review of Economics and Statistics 81 85 95
- Do, A.Q. and C.F. Sirmans. Residential Property Tax Capitalization: Discount Rate Evidence from California. National Tax Journal, 1994, 47:2, 341-48. Residential Property Tax Capitalization: Discount Rate Evidence from California. National Tax Journal 47 341 48
- Edel, M. and E. Sclar. Taxes, Spending, and Property Values: Supply Adjustment in a Tiebout-Oates Model. Journal of Political Economy, 1974, 82:5, 941-54. Spending, and Property Values: Supply Adjustment in a Tiebout-Oates Model. Journal of Political Economy 82 941 54
- Epple, D. and A. Zelenitz. The Implications of Competition Among Jurisdictions: Does Tiebout Need Politics? Journal of Political Economy, 1981, 89:6, 1197-1217. The Implications of Competition Among Jurisdictions: Does Tiebout Need Politics? Journal of Political Economy 89 1197 1217
- Feldstein, M.S. and M. Vaillant. Can State Taxes Redistribute Income? NBER, 1994.
- Gerkin, S. and M. Dickie. Systematic Assessment Error and Intrajurisdiction Property Tax Capitalization: Comment. Southern Economic Journal, 1983, 51:3, 886-90. Systematic Assessment Error and Intrajurisdiction Property Tax Capitalization: Comment. Southern Economic Journal 51 886 90
- Goodman, A.C. Capitalization and Property Tax Differentials Within and Among Municipalities. Land Economics, 1983, 59, 211-19. Capitalization and Property Tax Differentials Within and Among Municipalities. Land Economics 59 211 19
- Goodman, A.C. and T.G. Thibodeau. Housing Market Segmentation. Journal of Housing Economics, 1998, 7, 121-43. Housing Market Segmentation. Journal of Housing Economics 7 121 43
- Gronberg, T.J. The Interaction of Markets in Housing and Local Public Goods: A Simultaneous Equations Approach. Southern Economic Journal, 1979, 46:2, 445-59. The Interaction of Markets in Housing and Local Public Goods: A Simultaneous Equations Approach. Southern Economic Journal 46 445 59
- Gustely, R.D. Local taxes, Expenditures, and Urban Housing: A Reassessment of the Evidence. Southern Economic Journal, 1976, 42, 659-65. Local taxes, Expenditures, and Urban Housing: A Reassessment of the Evidence. Southern Economic Journal 42 659 65
- Hamilton, B.W. Capitalization of Intrajurisdictional Differences in Local Tax Prices. American Economic Review, 1976, 66:5, 743-53. Capitalization of Intrajurisdictional Differences in Local Tax Prices. American Economic Review 66 743 53
- Haughwout, A.F. Central City Infrastructure Investment and Suburban House Values. Regional Science and Urban Economics, 1997, 27, 199-215. Central City Infrastructure Investment and Suburban House Values. Regional Science and Urban Economics 27 199 215
- Haurin, D.R. and D.M. Brasington. The Impact of School Quality on Real House Prices: Interjurisdictional Effects. Journal of Housing Economics, 1996, 5, 351-68. The Impact of School Quality on Real House Prices: Interjurisdictional Effects. Journal of Housing Economics 5 351 68
- Henderson, J.V. The Tiebout Model: Bring Back the Entrepreneurs. Journal of Political Economy, 1985, 93, 248-64. The Tiebout Model: Bring Back the Entrepreneurs. Journal of Political Economy 93 248 64
- Hoyt, W.H. Leviathan, Local Government Expenditures and Capitalization. Regional Science and Urban Economics, 1999, 29, 155-71. Local Government Expenditures and Capitalization. Regional Science and Urban Economics 29 155 71
- Hyman, D. and E.C. Pasour. Real Property Taxes, Local Public Services and Residential Property Values. Southern Economic Journal, 1973, April, 601-11. Real Property Taxes, Local Public Services and Residential Property Values. Southern Economic Journal 601 11
- Ihlanfeldt, K.R. and J.D. Jackson. Systematic Assessment Error and Intrajurisdictional Property Tax Capitalization. Southern Economic Journal, 1982, 49, 417-27. Systematic Assessment Error and Intrajurisdictional Property Tax Capitalization. Southern Economic Journal 49 417 27
- Ihlanfeldt, K.R. and J.D. Jackson. Systematic Assessment Error and Intrajurisdiction Property Tax Capitalization: Reply. Southern Economic Journal, 1986, 52:3, 836-42. Systematic Assessment Error and Intrajurisdiction Property Tax Capitalization: Reply. Southern Economic Journal 52 836 42
- Johnson, M. and M. Lea. Differential Capitalization of Local Public Service Characteristics. Land Economics, 1982, 58, 189-203. Differential Capitalization of Local Public Service Characteristics. Land Economics 58 189 203
- King, A.T. Estimating Property Tax Capitalization: A Critical Comment. Journal of Political Economy, 1977, 85, 425-31. Estimating Property Tax Capitalization: A Critical Comment. Journal of Political Economy 85 425 31
- Krantz, D.P., R.D. Weaver, and T.R. Alter. Residential Property Tax Capitalization: Consistent Estimates Using Micro-Level Data. Land Economics, 1982, 58:4, 488-96. Residential Property Tax Capitalization: Consistent Estimates Using Micro-Level Data. Land Economics 58 488 96
- Lang, K. and T. Jian. Property Taxes and Property Values: Evidence from Proposition 2½. NSF Grant, August 2000.
- Lewis, C. and P. McNutt. The Incidence of Property Taxes on Single-Family Housing. Journal of the American Real Estate and Urban Economics Association, 1979, Fall, 344-61. The Incidence of Property Taxes on Single-Family Housing. Journal of the American Real Estate and Urban Economics Association 344 61
- Man, J. The Incidence of Differential Commercial Property Taxes: Empirical Evidence. National Tax Journal, 1995, XLVIII:4, 479-96. The Incidence of Differential Commercial Property Taxes: Empirical Evidence. National Tax Journal XLVIII 479 96
- McDonald, J.F. and Y. Yurova. Are Property Taxes Capitalized in the Selling Price of Industrial Real Estate? Appraisal Journal, 2006, 74:3, 250-57. Are Property Taxes Capitalized in the Selling Price of Industrial Real Estate? Appraisal Journal 74 250 57
- Meadows, G.R. Taxes, Spending, and Property Values: A Comment and Further Results. Journal of Political Economy, 1976, 84, 869-80. Taxes, Spending, and Property Values: A Comment and Further Results. Journal of Political Economy 84 869 80
- Mieszkowski, M.P. The Property Tax: An Excise Tax or a Profits Tax? Journal of Public Economics, 1972, 1, 73-96. The Property Tax: An Excise Tax or a Profits Tax? Journal of Public Economics 1 73 96
- Oates, W.E. The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis. Journal of Political Economy, 1969, 77:6, 957-71. The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis. Journal of Political Economy 77 957 71
- Oates, W.E. The Effects of Property Taxes and Local Public Spending on Property Values: A Reply and Yet Further Results. Journal of Political Economy, 1973, 81, 1004-08. The Effects of Property Taxes and Local Public Spending on Property Values: A Reply and Yet Further Results. Journal of Political Economy 81 1004 08
- Palmon, O. and B.A. Smith. A New Approach for Identifying the Parameters of a Tax Capitalization Model. Journal of Urban Economics, 1998a, 44, 299-316. A New Approach for Identifying the Parameters of a Tax Capitalization Model. Journal of Urban Economics 44 299 316
- Palmon, O. and B.A. Smith. Confirmations and Contractions: New Evidence on Property Tax Capitalization. Journal of Political Economy, 1998b, 106:5, 1099-1111. Confirmations and Contractions: New Evidence on Property Tax Capitalization. Journal of Political Economy 106 1099 1111
- Pollakowski, H.O. The Effects of Property Taxes and Local Public Spending on Property Values: A Comment and Further Results. Journal of Political Economy, 1973, 81, 994-1003. The Effects of Property Taxes and Local Public Spending on Property Values: A Comment and Further Results. Journal of Political Economy 81 994 1003
- Reinhard, R.M. Estimating Property Tax Capitalization: A Further Comment. Journal of Political Economy, 1981, 89, 1251-60. Estimating Property Tax Capitalization: A Further Comment. Journal of Political Economy 89 1251 60
- Richardson, D.H. and R. Thalheimer. Measuring the Extent of Property Tax Capitalization for Single Family Residences. Southern Economic Journal, 1981, 48, 674-89. Measuring the Extent of Property Tax Capitalization for Single Family Residences. Southern Economic Journal 48 674 89
- Rosen, H.S. and D.J. Fullerton. A Note on Local Tax Rates, Public Benefit Levels, and Property Values. Journal of Political Economy, 1977, 85:2, 433-40. A Note on Local Tax Rates, Public Benefit Levels, and Property Values. Journal of Political Economy 85 433 40
- Rosen, K.T. The Impact of Proposition 13 on House Prices in Northern California: A Test of the Interjurisdictional Capitalization Hypothesis. Journal of Political Economy, 1982, 90:1, 191-200. The Impact of Proposition 13 on House Prices in Northern California: A Test of the Interjurisdictional Capitalization Hypothesis. Journal of Political Economy 90 191 200
- Ross, S. and J. Yinger. Sorting and Voting: A Review of the Literature on Urban Public Finance. Handbook of Regional and Urban Economics. Edited by E.S. Mills and P. Cheshire. Applied Urban Economics: North Holland, 1999, 2003-60.
- Stewart, D. The Effect of Differential Property Tax Rates on the Sales Prices of Single-Family Residential Properties. Review of Economics and Statistics, 1978, 60:1, 150-53. The Effect of Differential Property Tax Rates on the Sales Prices of Single-Family Residential Properties. Review of Economics and Statistics 60 150 53
- Tiebout, C. A Pure Theory of Local Expenditures. Journal of Political Economy, 1956, 64:5, 416-24. A Pure Theory of Local Expenditures. Journal of Political Economy 64 416 24
- Turnbull, G.K., J.F. Dombrow, and C.F. Sirmans. Big House, Little House: Relative Size and Value. Real Estate Economics, 2006, 34:3, 439-56. Big House, Little House: Relative Size and Value. Real Estate Economics 34 439 56
- Wales, T.J. and E.G. Wiens. Capitalization of Residential Property Taxes: An Empirical Study. Review of Economics and Statistics, 1974, April, 320-31. Capitalization of Residential Property Taxes: An Empirical Study. Review of Economics and Statistics 320 31
- Wheaton, W.C. Land Capitalization, Tiebout Mobility, and the Role of Zoning Regulations. Journal of Urban Economics, 1993, 34, 102-17. Land Capitalization, Tiebout Mobility, and the Role of Zoning Regulations. Journal of Urban Economics 34 102 17
- Yinger, J. Capitalization and the Theory of Local Public Finance. Journal of Political Economy, 1982, 90, 917-43. Capitalization and the Theory of Local Public Finance. Journal of Political Economy 90 917 43
- Yinger, J., H.S. Bloom, A. Borsch-Supan, and H.F. Ladd. Property Taxes and Housing Values. Boston, MA: Academic Press, 1988. Property Taxes and Housing Values.
- Zodrow, G.R. and P.M. Mieszkowski. The New View of the Property Tax: A Reformulation. Regional Science and Urban Economics, 1986, 16, 309-27. The New View of the Property Tax: A Reformulation. Regional Science and Urban Economics 16 309 27
The History of Property Tax Capitalizationin Real Estate
Reprints and Corporate Permissions
Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?
To request a reprint or corporate permissions for this article, please click on the relevant link below:
Academic Permissions
Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?
Obtain permissions instantly via Rightslink by clicking on the button below:
If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.
Related research
People also read lists articles that other readers of this article have read.
Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.
Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.