scholarly journals Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies

2017 ◽  
Author(s):  
Michael Chirico ◽  
Robert Inman ◽  
Charles Loeffler ◽  
John MacDonald ◽  
Holger Sieg
Keyword(s):  
Experimental Evaluation ◽  
Property Tax ◽  
Property Tax Delinquency

Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies

2019 ◽  
Vol 72 (3) ◽  
pp. 479-506 ◽  
Author(s):  
Michael Chirico ◽  
Robert Inman ◽  
Charles Loeffler ◽  
John MacDonald ◽  
Holger Sieg
Keyword(s):  
Experimental Evaluation ◽  
Property Tax ◽  
Property Tax Delinquency

scholarly journals Property Tax Delinquency and Its Spillover Effects on Nearby Properties

2014 ◽  
Author(s):  
James Alm ◽  
Zack Hawley ◽  
Jin Man Lee ◽  
Joshua J. Miller
Keyword(s):  
Property Tax ◽  
Spillover Effects ◽  
Property Tax Delinquency

scholarly journals Property tax delinquency and its spillover effects on nearby properties

2016 ◽  
Vol 58 ◽  
pp. 71-77 ◽  
Author(s):  
James Alm ◽  
Zackary Hawley ◽  
Jin Man Lee ◽  
Joshua J. Miller
Keyword(s):  
Property Tax ◽  
Spillover Effects ◽  
Property Tax Delinquency

Housing demolition and property tax delinquency: Evidence from Detroit

2020 ◽  
pp. 1-22
Author(s):  
Camila Alvayay Torrejón ◽  
Dusan Paredes ◽  
Mark Skidmore
Keyword(s):  
Property Tax ◽  
Housing Demolition ◽  
Property Tax Delinquency

An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love

2016 ◽  
Vol 30 (1) ◽  
pp. 129-161 ◽  
Author(s):  
Michael Chirico ◽  
Robert P. Inman ◽  
Charles Loeffler ◽  
John MacDonald ◽  
Holger Sieg
Keyword(s):  
Experimental Evaluation ◽  
Property Tax ◽  
Tax Compliance ◽  
Free Riding ◽  
The City

Rural Property Tax Delinquency and Recession in Agriculture

1988 ◽  
Vol 70 (3) ◽  
pp. 553-559 ◽  
Author(s):  
James Conrad ◽  
Larry DeBoer
Keyword(s):  
Property Tax ◽  
Property Tax Delinquency

Assessing the Influence of Property Tax Delinquency and Foreclosures on Residential Property Sales

2016 ◽  
Vol 53 (5) ◽  
pp. 898-923 ◽  
Author(s):  
Deborah A. Carroll ◽  
Christopher B. Goodman
Keyword(s):  
Central City ◽  
Property Tax ◽  
Negative Influence ◽  
Property Taxes ◽  
Residential Property ◽  
Negative Consequences ◽  
Sale Price ◽  
Home Sales ◽  
Property Sales ◽  
Property Tax Delinquency

We examine the influence of property tax delinquency on the sale price of nearby homes from 2002 to 2013 using more than 46,000 residential property sales in a representative midwestern central city—Milwaukee, Wisconsin. After controlling for a number of property and neighborhood characteristics including nearby foreclosures, we find property tax delinquency has a significant influence on nearby home sales. The relationship is negative; one additional tax delinquent property within 250 m of a home sale is associated with a discounted sale price of 0.79% or approximately $1,085 on average. In addition, the influence of tax delinquent properties on home sale prices diminishes with distance, suggesting blight is the source of the discount. Based on these findings, the negative influence of tax delinquency is likely to be exacerbated in central cities where housing density is greater and delinquency is higher and more persistent than the surrounding suburbs, which has the potential to lead to fiscal distress as property taxes are the primary revenue source for cities. As such, we suggest a two-tiered approach for cities to mitigate the negative consequences of tax delinquency: a combination of policies to eliminate delinquency and also to help homeowners become financially stable.

scholarly journals Fiscal Centralization: Theory and Evidence from the Great Depression

2018 ◽  
Vol 10 (2) ◽  
pp. 39-61 ◽  
Author(s):  
Daniele Coen-Pirani ◽  
Michael Wooley
Keyword(s):  
Great Depression ◽  
Local Governments ◽  
Property Tax ◽  
The Great Depression ◽  
Fiscal Centralization ◽  
Us Government ◽  
Sales Taxation ◽  
State Variation ◽  
Property Tax Delinquency ◽  
Lasting Influence

The Great Depression produced a profound and lasting influence on the structure of US government. This paper studies theoretically and empirically the increased centralization of revenues and expenditures by the states relative to local governments during this period. A model of property and sales taxation and tax delinquency is introduced. In the model, the income decline of the Depression causes a rise in property tax delinquency and leads to a shift toward sales taxation and fiscal centralization by the states. Empirical evidence based on cross-state variation in the severity of the Depression is consistent with the model's key predictions. (JEL E32, H25, H71, H72, H77, N12, N42)

Capitalizing on the Urban Fiscal Crisis: Predatory Tax Buyers in 1970s Chicago

2015 ◽  
Vol 44 (3) ◽  
pp. 382-401
Author(s):  
Andrew W. Kahrl
Keyword(s):  
United States ◽  
Local Governments ◽  
Property Tax ◽  
The United States ◽  
Fiscal Crisis ◽  
Fiscal Policies ◽  
Administrative Practices ◽  
Property Tax Delinquency ◽  
The Right ◽  
Interest Payments

Local governments across the United States annually hold tax auctions, in which unpaid property tax bills are sold to investors, who in turn obtain the right to charge interest on those debts or acquire title to tax delinquent property. In Chicago, reforms to Illinois’s tax sales law in 1951 gave rise to a class of investors who reaped millions through fees, interest payments, and, in some cases, acquisition of real estate for the price of a single property tax bill. Tax buying thrived as rates of property tax delinquency rose sharply in the 1970s, especially in the city’s African American neighborhoods, which suffered from discriminatory overassessment. As the city’s fiscal situation worsened, tax buyers wielded greater influence over tax policy and administration. Tax sales shed new light on the making of contemporary municipal fiscal policies and administrative practices, and highlight broader features of capitalism and the state in modern America.

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