A property taxation mechanism with self-assessment

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftBegutachtung

Abstract

This paper analyzes a variant of the classic idea for property taxation based on owners self-assessment. To induce reporting of market values tax authorities announce to purchase some of the properties randomly at declared values under certain conditions. These conditions are based on properties of the distribution of declared values. It is
proven that a unique Nash equilibrium of this taxation game amongst taxpayers exists, in which all of them report market values and tax authorities don't purchase any property.
OriginalspracheEnglisch
Seiten (von - bis)400 - 408
FachzeitschriftMetroeconomica
Jahrgang60
Ausgabenummer3
PublikationsstatusVeröffentlicht - 1 Mai 2009

Dieses zitieren