Advances in Taxation by John Hasseldine

By John Hasseldine

Advances in Taxation Vol. 23 incorporates a number of high quality manuscripts addressing difficulties bobbing up from federal, nation neighborhood and foreign taxation.

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21130 Note: See Table 1 for variable descriptions. 05 level. 00000 The Effects of Property Taxes and Public Service Benefits Variable 21 22 KIMBERLY KEY ET AL. Table 5. Regression Results from Model 1. RESVALUEij ¼ B0 þ B1 ETRij þ B2 ECrnkij þ B3 EDrnkij þ B4 HCrnkij þ B5 PSrnkij þ B6 SALESTXij þ B7 lATLj þ B8 lPOPij þ B9 RURALj þ B10 AGE65ij þ B11 AGE018ij þ B12 INDDISTj þ B13 CPIi þ B14 BUSVALUEij Xr11 þ B REGIONj þ eij j¼r1 j Variable Parameter Estimate Std. 0001 RURAL AGE65 REGION DUMMIES INCLUDED INCLUDED INCLUDED INCLUDED Adj.

In the other five regions, neither the economy nor the education has a significant marginal benefit over the other in predicting housing values. Finally, both the health (HCrnk) and the public safety (PSrnk) factors have a greater influence on housing values than the economy factor in only one region each. CONCLUSION This study investigates the relation between residential property values and local property taxes and public services, both of which influence homeowner decisions about where to live and both of which are reflected in residential property values.

Unpublished manuscript. Can you add date of version you consulted? University of Maryland, College Park, MD. , & Maydew, E. L. (2000). Coveting thy neighbor’s manufacturing: The dilemma of state income apportionment. Journal of Public Economics, 75, 125À143. 30 KIMBERLY KEY ET AL. , & Price, G. (2008, July 1). Is Mississippi really the worst state to live in? A spatial equilibrium approach to ranking quality of life. 1154261. com/abstract=1154261 Guilfoyle, J. , & Rutherford, R. C. (2000). The effect of property taxes on home values.

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