A property taxation mechanism with self-assessment

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftBegutachtung


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.
Seiten (von - bis)400 - 408
PublikationsstatusVeröffentlicht - 1 Mai 2009

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