{"id":"https://openalex.org/W2593576165","doi":"https://doi.org/10.1086/ntj44014529","title":"ARE LOCAL PROPERTY TAXES REGRESSIVE, PROGRESSIVE, OR WHAT?","display_name":"ARE LOCAL PROPERTY TAXES REGRESSIVE, PROGRESSIVE, OR WHAT?","publication_year":2016,"publication_date":"2016-06-01","ids":{"openalex":"https://openalex.org/W2593576165","doi":"https://doi.org/10.1086/ntj44014529","mag":"2593576165"},"language":"en","primary_location":{"id":"doi:10.1086/ntj44014529","doi":"https://doi.org/10.1086/ntj44014529","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj44014529","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5029986977","display_name":"Wallace E. Oates","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Wallace E. Oates","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5078711664","display_name":"William A. Fischel","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"William A. Fischel","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.7466,"has_fulltext":false,"cited_by_count":55,"citation_normalized_percentile":{"value":0.96851925,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"69","issue":"2","first_page":"415","last_page":"433"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.7860999703407288,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.7860999703407288,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.19249999523162842,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13387","display_name":"Politics, Economics, and Education Policy","score":0.00430000014603138,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/local-property-tax","display_name":"local property tax","score":0.9269999861717224},{"id":"https://openalex.org/keywords/progressive-taxation","display_name":"progressive taxation","score":0.7160000205039978},{"id":"https://openalex.org/keywords/regressive-taxation","display_name":"regressive taxation","score":0.8009999990463257},{"id":"https://openalex.org/keywords/capital-taxation","display_name":"capital taxation","score":0.4740000069141388},{"id":"https://openalex.org/keywords/benefit-principle","display_name":"benefit principle","score":0.6930000185966492},{"id":"https://openalex.org/keywords/real-estate-capital","display_name":"real estate capital","score":0.6169999837875366},{"id":"https://openalex.org/keywords/undeveloped-areas","display_name":"undeveloped areas","score":0.7450000047683716},{"id":"https://openalex.org/keywords/urban-environment","display_name":"urban environment","score":0.7860000133514404},{"id":"https://openalex.org/keywords/local-government-revenue","display_name":"local government revenue","score":0.4909999966621399}],"concepts":[{"id":"https://openalex.org/C2777171531","wikidata":"https://www.wikidata.org/wiki/Q607695","display_name":"Property tax","level":3,"score":0.7255648970603943},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.669985294342041},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.5506113767623901},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.5113429427146912},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.5032362341880798},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.49991297721862793},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.48645326495170593},{"id":"https://openalex.org/C2777588356","wikidata":"https://www.wikidata.org/wiki/Q1868414","display_name":"Local property","level":2,"score":0.469730019569397},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.46775126457214355},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4183051586151123},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.32552096247673035},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1086/ntj44014529","doi":"https://doi.org/10.1086/ntj44014529","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj44014529","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/11","display_name":"Sustainable cities and communities","score":0.5142999887466431}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":37,"referenced_works":["https://openalex.org/W37091374","https://openalex.org/W256417758","https://openalex.org/W604564868","https://openalex.org/W608841079","https://openalex.org/W1485155841","https://openalex.org/W1550106957","https://openalex.org/W1590997042","https://openalex.org/W1591930615","https://openalex.org/W1601350766","https://openalex.org/W1775315762","https://openalex.org/W1966331280","https://openalex.org/W1976946423","https://openalex.org/W1979030884","https://openalex.org/W1981237931","https://openalex.org/W1982885045","https://openalex.org/W1984926675","https://openalex.org/W2007077681","https://openalex.org/W2021639255","https://openalex.org/W2024172271","https://openalex.org/W2024799552","https://openalex.org/W2033885911","https://openalex.org/W2047358232","https://openalex.org/W2053207836","https://openalex.org/W2068082684","https://openalex.org/W2072394950","https://openalex.org/W2081714882","https://openalex.org/W2088635202","https://openalex.org/W2129610866","https://openalex.org/W2147488199","https://openalex.org/W2161160464","https://openalex.org/W2165855756","https://openalex.org/W2168389285","https://openalex.org/W2471316558","https://openalex.org/W2795952513","https://openalex.org/W3124799731","https://openalex.org/W3125564691","https://openalex.org/W4249495978"],"related_works":["https://openalex.org/W3021937529","https://openalex.org/W7014881829","https://openalex.org/W3139385866","https://openalex.org/W4388733545","https://openalex.org/W37091374","https://openalex.org/W7100142018","https://openalex.org/W230242999","https://openalex.org/W2266977495","https://openalex.org/W633020774","https://openalex.org/W2624837436"],"abstract_inverted_index":{"Local":[0],"property":[1,17,62],"taxes":[2],"are":[3],"commonly":[4],"regarded":[5],"as":[6],"regressive,":[7],"but":[8,43,69],"the":[9,16,22,25,29,46,54,57,61,78,87],"two":[10],"dominant":[11],"(and":[12],"competing)":[13],"views":[14],"of":[15,28,48,50,60],"tax":[18,30,33,63,68],"would":[19],"disagree.":[20],"Under":[21,53],"capital-tax":[23,79],"view,":[24,56],"national":[26],"element":[27],"is":[31,64,90],"a":[32,67,70],"on":[34],"real":[35,51],"estate":[36],"capital,":[37],"which":[38],"makes":[39],"it":[40],"somewhat":[41],"inefficient":[42],"progressive,":[44],"given":[45],"distribution":[47],"ownership":[49],"property.":[52],"benefit":[55,88],"local":[58],"component":[59],"not":[65],"really":[66],"fee":[71],"for":[72],"service.":[73],"We":[74],"describe":[75],"evidence":[76],"that":[77],"view":[80,89],"applies":[81],"in":[82,93],"relatively":[83],"undeveloped":[84],"areas,":[85],"while":[86],"more":[91],"relevant":[92],"developed":[94],"urban":[95],"areas.":[96]},"counts_by_year":[{"year":2026,"cited_by_count":9},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":12},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2017-03-16T00:00:00"}
