Heterogeneity in Income Tax Capitalization: Evidence from the Swiss Housing Market
Summary There is evidence that taxes capitalize into housing prices, but great uncertainty about the magnitude of income tax capitalization. One explanation why empirical evidence is unclear may stem from the fact that capitalization is something personal, depending on income, mobility, and on the i...
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| Format: | Article |
| Language: | English |
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SpringerOpen
2017-07-01
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| Series: | Swiss Journal of Economics and Statistics |
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| Online Access: | http://link.springer.com/article/10.1007/BF03399508 |