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- W4328131296 abstract "<p>The paper investigates the effect of the property taxation reform introduced in Sweden from 2006 to 2008 on the market price of the affected properties (one-family houses). We make an extensive empirical analysis of the tax capitalization effect, given that prior research has detected only partial capitalization and that there has been an extensive debate regarding the extent to which the tax gets capitalized into property market prices. In particular, the tax capitalization effect for single-family house prices was investigated by looking into various sub-groups of properties and doing extensive statistical inquiries into the property transaction data. Despite a relatively broad time period in which the reform took place, a jump in the market values of the affected properties is detectable in the fourth quarter of 2006. Our findings emphasise the importance of creating a representative data sample in analyzing and assessing the outcomes and impacts of policy interventions such as a taxation reform.</p>" @default.
- W4328131296 created "2023-03-22" @default.
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- W4328131296 date "2023-03-21" @default.
- W4328131296 modified "2023-10-17" @default.
- W4328131296 title "Property Tax Capitalization in Sweden--Evidence from the 2008 Reform" @default.
- W4328131296 doi "https://doi.org/10.31124/advance.21781712" @default.
- W4328131296 hasPublicationYear "2023" @default.
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