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dc.contributor.authorMahieu, Bram
dc.contributor.authorGeys, Benny
dc.contributor.authorHeyndels, Bruno
dc.date.accessioned2017-11-01T09:54:26Z
dc.date.available2017-11-01T09:54:26Z
dc.date.created2017-05-04T10:20:16Z
dc.date.issued2017
dc.identifier.citationKyklos, 2017, 70(4), 622-640nb_NO
dc.identifier.issn0023-5962
dc.identifier.issn1467-6435
dc.identifier.urihttp://hdl.handle.net/11250/2463378
dc.descriptionThe accepted and peer reviewed manuscript to the articlenb_NO
dc.description.abstractGovernments typically apply several tax instruments. The tax choice literature sees the choice among these as depending on the political costs involved. One source of such costs is (horizontal) inequity in the distribution of the tax burden. In this article, we provide the first empirical test of the question whether and to what extent such inequity affects tax choices. Using data on housing sales and tax policy in Flemish municipalities, we create an indicator for the inequity of the local property tax. The latter is levied on the property's assessed rental value, and its inequity is a by-product of the slow reassessment procedure, leading to a situation in which properties of identical value are taxed very differently. We find clear evidence that municipalities in which property taxation is more inequitable tend to rely less on this tax as a source of municipal revenue.nb_NO
dc.language.isoengnb_NO
dc.publisherWileynb_NO
dc.titleFiscal fairness as a political argumentnb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.source.journalKyklos (Basel)nb_NO
dc.identifier.doihttp://dx.doi.org/10.1111/kykl.12151
dc.identifier.cristin1468056
dc.description.localcode1, Forfatterversjonnb_NO
cristin.unitcode158,3,0,0
cristin.unitnameInstitutt for samfunnsøkonomi
cristin.ispublishedfalse
cristin.fulltextpostprint
cristin.qualitycode1


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