Options
Alois Weigand
Last Name
Weigand
First name
Alois
Email
alois.weigand@unisg.ch
ORCID
Phone
+41 71 224 7059
Now showing
1 - 2 of 2
-
PublicationDo Local Governments Tax Homeowner Communities Differently?This article investigates whether and how strongly the share of homeowners in a community affects residential property taxation by local governments. Different from renters, homeowners bear the full property tax burden, irrespective of local market conditions, and the tax is more salient to them. “Homeowner communities” may hence oppose high property taxes in order to protect their housing wealth. By merging granular spatial data from a complete housing inventory in the 2011 German Census with historical homeownership rates and housing damages during the Second World War as sources of exogenous variation in local homeownership, we provide empirical evidence that otherwise identical jurisdictions charge significantly lower property taxes when the share of homeowners in their population is higher. This result is invariant to local market conditions, which suggests tax salience is the key mechanism behind this effect. Moreover, we find positive spatial dependence on tax multipliers, indicative of property tax mimicking by local governments.Type: journal articleJournal: Real Estate EconomicsVolume: 52Issue: 2
-
PublicationPolitische Ökonomie kommunaler Hebesätze bei der Grundsteuer BDer Beitrag fasst ausgewåhlte Ergebnisse eines mehrjåhrigen Forschungsprojekts der Autoren zusammen, systematische Bestimmungsgraeßen der Grundsteuer B-Hebesåtze in Deutschland empirisch zu ergrçnden. Dabei werden bislang bekannte Einflussfaktoren wie z.B. die Einwohnerzahl oder die Steuerbasis çberprçft. Aber auch Nachbarschaftseffekte und der Einfluss der Wohneigentumsquote werden betrachtet.Type: newspaper articleJournal: Zeitschrift für KommunalfinanzenVolume: 2022Issue: 3