Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/271337 
Year of Publication: 
2019
Citation: 
[Journal:] Journal of Urban Management [ISSN:] 2226-5856 [Volume:] 8 [Issue:] 1 [Year:] 2019 [Pages:] 57-74
Publisher: 
Elsevier, Amsterdam
Abstract: 
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 approach, might prove to be more useful to practitioners and policy makers. Results indicate the efficiency of a tax policy designed to increase tax rates for on-sample taxpayers. According to one estimate, to preserve the same collected sum of payments as before, for the entire sample, the minimal anticipated required raise is 4.17% per annum.
Subjects: 
Laffer curve
Land uses
Local municipal tax
JEL: 
H71
R51
R52
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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