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The current study exhibits a new implication of the Yule–Simpson paradox with public policy repercussions. We construct Laffer curves of local property tax collection based on aggregated data and group division to residential land uses in Jerusalem. Results indicate that based on aggregated (dis-aggregated) data, the location of owner-occupiers and renters who pay a relatively high rate tariff will be on the upward-sloping (downward-sloping) part of the Laffer curve. Consequently, statistical test outcomes support Laffer’s controversial claim that for the few upper-brackets taxpayers, an efficient collection is associated with tax reduction rather than tax increase. 相似文献
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Arbel Yuval Fialkoff Chaim Kerner Amichai 《The Journal of Real Estate Finance and Economics》2020,61(4):576-606
The Journal of Real Estate Finance and Economics - Recent medical studies have examined ways to offer enhanced spatial planning opportunities to increase a person’s level of physical... 相似文献
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