Discussion Papers no. 484

Evidence from Norwegian school districts

The incentive effects of property taxation

Publisert:

Åpne og les publikasjonen i PDF (24 sider)

Recent theoretical contributions indicate favorable incentive effects of property taxation on public service providers. The object of this paper is to confront these theories with data from Norwegian school districts. The institutional setting in Norway is well suited for analyzing the effects of property taxation because one can compare school districts with and without property taxation. To take into account potential endogeneity of the choice of implementing property taxation, we rely on instrumental variable techniques. The empirical results indicate that, conditional on resource use, property taxation improves school quality measured as students' result on the national examination.

Om publikasjonen

Tittel

The incentive effects of property taxation. Evidence from Norwegian school districts

Ansvarlige

Jon Hernes Fiva, Marte Rønning

Serie og -nummer

Discussion Papers no. 484

Utgiver

Statistics Norway

Emne

Discussion Papers

Antall sider

24

Målform

Engelsk

Om Discussion Papers

Discussion papers comprise research papers intended for international journals and books. A preprint of a Discussion Paper may be longer and more elaborate than a standard journal article as it may include intermediate calculations, background material etc.

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