Welfare Cost of the Real Estate Transfer Tax

Research, Conference object English OPEN
Buettner, Thiess (2017)
  • Publisher: Munich: Center for Economic Studies and Ifo Institute (CESifo)
  • Subject: tax rate elasticity of the tax base | Tax Capitalization | R38 | marginal cost of funds | H20 | tax avoidance | real estate transfer tax | H26
    • ddc: ddc:330

This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be estimated comprehensivel... View more
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