Maxwell School, Syracuse University

Property Taxes and House Values:
The Theory and Estimation of Intrajurisdictional Property
Tax Capitalization
by John Yinger, Howard S. Bloom, Axel Borsch-Supan and Helen F. Ladd

 

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TABLE OF CONTENTS

 

Property Taxes and House Values: The Theory and Estimation of Intrajurisdictional Property

I.

What Is Property Tax Capitalization?

1

2.

A Review of Previous Empirical Studies of Property Tax Capitalization

11

3.

A Theoretical Analysis of Intrajurisdictional Property Tax Capitalization

49

4.

Sample Communities, Data Sources, and Revaluation Histories

79

5.

Econometric Methodology

89

6.

Estimates of Intrajurisdictional Property Tax Capitalization in Massachusetts

97

7.

Property Tax Capitalization and Public Policy

123

 

Appendix A

 
 

Data Sources

151

 

Appendix B

 

Housing Price Indices

167

 

Appendix C

 
 

Complete Estimation Results

175

Trustee Professor of Public Administration and Economics