دانلود مقاله ISI انگلیسی شماره 49768
عنوان فارسی مقاله

مالیات بر املاک و تحرک افراد مسن

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49768 2010 12 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Property taxes and elderly mobility
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Urban Economics, Volume 67, Issue 2, March 2010, Pages 194–205

کلمات کلیدی
مالیات بر املاک - تحرک سالمندان - املاک برنامه کاهش مالیات
پیش نمایش مقاله
پیش نمایش مقاله   مالیات بر املاک و تحرک افراد مسن

چکیده انگلیسی

The 2000–2005 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the 2-year mobility rate for homeowners over the age of 50. This is an 8 percent increase from the baseline 2-year mobility rate of 9 percent. These results are robust to alternative specifications.

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