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Session Submission Type: Complete Session
This panel explores the equity, incidence, and political dynamics of property taxation across diverse contexts. Papers explore partisan disparities in U.S. tax assessments, the short-term burden of tax hikes on landlords versus renters, the effects of delayed reassessments during housing cycles in the U.S., and the redistributive impacts of new property taxes in China. Together, they reveal how tax design, timing, and governance shape who pays—and who benefits.
Luke Rodgers, Florida State University
William Hoyt, Martin School of Public Administration and Department of Economics, University of Kentucky
Jing Xu, Southwestern University of Finance and Economics
Partisan Inequality in Property Tax Assessments: A Fiscal Burden on Political Minorities - Ankit Kalda, Indiana University
Who Really Pays: the Short-term Incidence of the Property Tax in Philadelphia - Lei Ding, FRB Philadelphia; Yilin Hou, Syracuse University
Property Tax Assessment and Housing Market Cycles - Christopher Berry, University of Chicago
The Potential and Utility of Land Value Taxation – A Theoretical Framework and Simulation - Yilin Hou, Syracuse University; Lei Shao, leishao@cufe.edu.cn