Who Benefits from Targeted Property Tax Relief? Evidence from Virginia Elections

机译：谁从有针对性的财产税救济中获益？来自弗吉尼亚州选举的证据

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Abstract > This study examines the market impact of targeted property tax relief, which is critical for understanding who exactly benefits from a widely used local policy. Specifically, we investigate this in the context of two statewide ballot measures in Virginia that provided property tax relief or heightened expectations for future relief intended to aid disabled veterans and seniors, respectively. Using residential multiple listing service microdata from Virginia, results from a regression discontinuity analysis show that once the 2010 tax relief measures passed on Election Day, property values rose sharply in response to the sudden increase in demand for homeownership among the targeted groups. We find that senior preferred housing and properties within areas with higher proportions of seniors and veterans experienced the highest price appreciation, while areas with fewer veterans or seniors saw little impact. The findings suggest that this type of policy provides an immediate benefit to current homeowners, thereby offsetting benefits for subsequent homeowners within the targeted groups. This effect represents an unintended consequence of targeted property tax relief as a policy tool more generally, as immediate capitalization into home prices subsequently increases the cost of housing for many individuals the relief was intended to help . </abstract> </span> <span class="z_kbtn z_kbtnclass hoverxs" style="display: none;">展开▼</span> </div> <div class="translation abstracttxt"> <span class="zhankaihshouqi fivelineshidden" id="abstract"> <span>机译：</span><abstract xmlns =“http://www.wiley.com/namespaces/wiley”type =“main”xml：lang =“en”> <title type =“main”>抽象</ title> > <i >本研究探讨了目标财产税救济的市场影响，这对于从广泛使用的地方政策的理解是恰当的福利至关重要。具体而言，我们在弗吉尼亚州的两个国家全国性选票措施的背景下调查这一点，该禁止财产税救济或提高预期，分别援助残疾退伍军人和老年人的未来救济。来自弗吉尼亚的住宅多个上市服务Microdata，回归不连续性分析结果表明，一旦2010年纳税措施通过选举日，房地产价值急剧上涨，以应对目标群体之间的房屋所有权突然增加。我们发现高级优先的住房和房地产内的最高比例高，老年人和退伍军人的价格最高的价格升值，而退伍军人或老年人的地区则影响很小。调查结果表明，这种类型的政策对当前房主提供了直接的利益，从而抵消了目标群体内随后的房主的福利。这种效果代表了目标财产税减免作为政策工具的意外后果，因为更普遍的政策工具，因为立即利用房价提高了许多人的住房成本，救济旨在帮助</ i>。 </ p> </ abstract> </span> <span class="z_kbtn z_kbtnclass hoverxs" style="display: none;">展开▼</span> </div> </div> <div class="record"> <h2 class="all_title" id="enpatent33" >著录项</h2> <ul> <li> <span class="lefttit">来源</span> <div style="width: 86%;vertical-align: text-top;display: inline-block;"> <a href='/journal-foreign-35505/'>《Journal of Policy Analysis and Management》</a> <b style="margin: 0 2px;">|</b><span>2018年第2期</span><b style="margin: 0 2px;">|</b><span>共25页</span> </div> </li> <li> <div class="author"> <span class="lefttit">作者</span> <p id="fAuthorthree" class="threelineshidden zhankaihshouqi"> <a href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=Moulton Jeremy G.&option=202" target="_blank" rel="nofollow">Moulton Jeremy G.;</a> <a href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=Waller Bennie D.&option=202" target="_blank" rel="nofollow">Waller Bennie D.;</a> <a href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=Wentland Scott A.&option=202" target="_blank" rel="nofollow">Wentland Scott A.;</a> </p> <span class="z_kbtnclass z_kbtnclassall hoverxs" id="zkzz" style="display: none;">展开▼</span> </div> </li> <li> <div style="display: flex;"> <span class="lefttit">作者单位</span> <div style="position: relative;margin-left: 3px;max-width: 639px;"> <div class="threelineshidden zhankaihshouqi" id="fOrgthree"> </div> <span class="z_kbtnclass z_kbtnclassall hoverxs" id="zhdw" style="display: none;">展开▼</span> </div> </div> </li> <li > <span class="lefttit">收录信息</span> <span style="width: 86%;vertical-align: text-top;display: inline-block;"></span> </li> <li> <span class="lefttit">原文格式</span> <span>PDF</span> </li> <li> <span class="lefttit">正文语种</span> <span>eng</span> </li> <li> <span class="lefttit">中图分类</span> <span><a href="https://www.zhangqiaokeyan.com/clc/57.html" title="管理学">管理学;</a></span> </li> <li class="antistop"> <span class="lefttit">关键词</span> <p style="width: 86%;vertical-align: text-top;"> </p> </li> </ul> </div> </div> <div class="literature cardcommon"> <div class="similarity "> <h3 class="all_title" id="enpatent66">相似文献</h3> <div class="similaritytab clearfix"> <ul> <li class="active" >外文文献</li> <li >中文文献</li> <li >专利</li> </ul> </div> <div class="similarity_details"> <ul > <li> <div> <b>1. </b><a class="enjiyixqcontent" href="/journal-foreign-detail/0704025783736.html">Who Benefits from Targeted Property Tax Relief? 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auto;word-break: break-all;white-space: initial;text-overflow: initial;overflow: initial;"> <span>机译：识别受益于归档减价交易的用户以减少用税收返还准备系统准备税收返还的用户平均时间的方法和系统 </span> </p> </li> <li> <div> <b>5. </b><a class="enjiyixqcontent" href="/patent-detail/06130427913542.html">CRYSTALLINE FORMS ANHIDRA D DE (2R, 3S) -3-TERC-BUTOXICARBONILAMINO-2-HIDROXI-3-PHENYLPROPIONATE OF 4-ACETOXI-2-BETA-BENZOILOXI-5-BETA, 20-EPOXI-1-HIDROXI , 10-BETA-DIMETOXI-9-OXO-TAX-11-EN-13-BETA-ILO (DIMETOXI-DOCETAXEL) AND PREPARATION PROCEDURES, WITH ANTI-TARGET AND ANTILEUCEMIC PROPERTIES.</a> <b>[P]</b> . <span> 外国专利：  CL2009000094A1 </span> <span> . 2010-02-12</span> </div> <p class="zwjiyix translation" style="max-width: initial;height: auto;word-break: break-all;white-space: initial;text-overflow: initial;overflow: initial;"> <span>机译：结晶形式苯甲醛D（2R，3S）-3-TERC-丁酮碳酰胺基-2-乙酰基-3-苯丙酸酯，4-乙酰基-2-贝塔-苯并噻唑-5-贝塔，20-环氧--1-己酮，10-贝塔-DIMETOXI-9-OXO-TAX-11-EN-13-BETA-ILO（DIMETOXI-DOCETAXEL）和制备方法，具有抗靶标和抗肿瘤作用。 </span> </p> </li> </ul> </div> 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