Housing Quality and the Structure Tax: Evidence from Microdata |
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| Authors: | Ellen P Tanzer |
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| Institution: | Department of Economics, Dowling College, Oakdale, New York 11769. |
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| Abstract: | In a previous study 13] I showed theoretically that housing quality will rise when the structure tax rate falls if capital is a noninferior input. This result was supported empirically with aggregate SMSA-level data. The present study reports empirical confirmation with microdata more appropriate for the theoretical hypothesis. |
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