Can the Laffer curve become a policy tool for reducing tax evasion? Stratification of property tax collection by land use
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...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2019-04-01
|
| Series: | Journal of Urban Management |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2226585618301262 |