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Empirical Evidence on Incidence
Property Taxes as a Percentage of Income
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ACIR adjustment aggregate supply annuity approach assets assume assumption average breaker ceiling circuit-breaker programs Circuit-breaker Property Tax claimant CM CM consumers consumption costs current income deferral defined differences elderly eligible for relief equalization grants excess-taxes formula excise effects expenditures factor Federal filing unit financing Fiscal Equalization Fiscal Federalism fiscal residual gross gross rent multiplier high tax rate homeowners homestead exemption horizontal equity horizontal inequities household income Household Money Income housing imputed income class income redistribution increases indifference curve land low tax low-income households married couples median voter Musgrave negative income tax normal income percent-of-taxes percentage personal income property tax rates property tax relief property value proportion public services rate of return redistribution reduced regressive relative rent renters residential property tax residing retirement sector service levels substantial tax areas tax incidence tax price Tax Relief Programs tax-price wealth welfare ratio Wisconsin