首页    期刊浏览 2024年11月28日 星期四
登录注册

文章基本信息

  • 标题:Property Tax Capitalization within a National Historic District versus Property Tax Capitalization outside that National Historic District: Another Application of the Tiebout Hypothesis
  • 本地全文:下载
  • 作者:Richard J. Cebula ; Maggie Foley ; Robert Houmes
  • 期刊名称:International Journal of Economics and Finance
  • 印刷版ISSN:1916-971X
  • 电子版ISSN:1916-9728
  • 出版年度:2011
  • 卷号:3
  • 期号:4
  • 页码:14
  • DOI:10.5539/ijef.v3n4p14
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    This study study has two objectives. First, it seeks to apply a hedonic pricing model to determine whether, in the spirit of Tiebout (1956), Oates (1969), and Tullock (1971), property taxes have been capitalized into the prices of single family homes located within in the Savannah Historic Landmark District in Savannah, Georgia. A total of 593 home sales over the 2000-2005 period are considered, with the housing prices and the property tax expressed in 2005 dollars. Second,this study seeks to apply that very same model to prices of some 1908 single family homes within the metropolitan Savannah area but outside the Savannah Historic Landmark District. Estimating the model in semi-log form, after allowing for a variety of housing characteristics, reveals that the natural log of the real sales price of single-family houses within the Savannah Historic Landmark District as well as those outside the Savannah Historic Landmark District were in fact negatively affected by the city and county property tax level.

国家哲学社会科学文献中心版权所有