Can the Laffer curve become a policy tool for reducing tax evasion? Stratification of property tax collection by land use

被引：4

作者：

Arbel, Yuval ^{[1
]}

Fialkoff, Chaim ^{[2
]}

Kerner, Amichai ^{[3
]}

机构：

[1] Western Galilee Coll, Sir Harry Solomon Sch Management, IL-2412101 Acra, Israel

[2] Hebrew Univ Jerusalem, Inst Urban & Reg Studies, IL-91905 Jerusalem, Israel

[3] Netanya Acad Coll, Sch Real Estate, 1 Univ St, IL-4223587 Netanya, Israel

来源：

JOURNAL OF URBAN MANAGEMENT | 2019年 / 8卷 / 01期

关键词：

Local municipal tax; Laffer curve; Land uses; TAXABLE INCOME; RATES; ELASTICITY; TAXATION; RENTERS;

D O I：

10.1016/j.jum.2018.09.001

中图分类号：

TU98 [区域规划、城乡规划];

学科分类号：

0814 ; 082803 ; 0833 ;

摘要：

We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013-2016 and obtained from the Jerusalem municipality. Unlike previous literature, we apply a tractable ad hoc methodology, which, compared with the conventional approach, might prove to be more useful to practitioners and policy makers. Results indicate the efficiency of a tax policy designed to increase tax rates for on-sample taxpayers. According to one estimate, to preserve the same collected sum of payments as before, for the entire sample, the minimal anticipated required raise is 4.17% per annum.

引用

页码：57 / 74

页数：18