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  5. Frontiers of Tax Research
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Frontiers of Tax Research

Paper Session

Friday, Jan. 7, 2022 10:00 AM - 12:00 PM (EST)

Hosted By: National Tax Association
  • Chair: Matthew Weinzierl, Harvard Business School

Why Are Residential Property Tax Rates Regressive?

Natee Amornsiripanitch
,
Federal Reserve Bank of Philadelphia

Abstract

Among single-family homes that enjoy the same set of property tax-funded amenities and pay the same statutory property tax rate, owners of inexpensive houses pay almost 50% higher effective tax rates than owners of expensive houses. This pattern appears throughout the United States and is caused by systematic assessment regressivity -- inexpensive houses are overassessed relative to expensive houses. I use an instrumental variable approach to show that a large portion of this pattern can be attributed to measurement error in sale prices. Sixty percent of the remaining regressivity can be explained by tax assessors' flawed valuation methods that ignore variation in priced house and neighborhood characteristics and 40% by infrequent reappraisal. A simple valuation method can alleviate assessment regressivity and increase poor homeowners' net worth by more than 10%.

Optimal Assignment of Bureaucrats: Evidence from Randomly Assigned Tax Collectors in the DRC

Augustin Bergeron
,
Stanford University

Abstract

TBD

Tax Evasion and the Minimum Wage

Daniel Prinz
,
Institute for Fiscal Studies

Abstract

TBD

The Heterogenous Welfare Impacts of Tax Audits

Ellen Stuart
,
Harvard University

Abstract

TBD

Discussant(s)
Dan McMillen
,
University of Illinois-Chicago
Michael Best
,
Columbia University
Linda Krull
,
University of Oregon
Gabriel Ulyssea
,
University College London
Daniel Reck
,
London School of Economics
JEL Classifications
  • H2 - Taxation, Subsidies, and Revenue
  • H0 - General