{"id":"https://openalex.org/W3136580661","doi":"https://doi.org/10.1086/ntj41791982","title":"THE INCIDENCE OF INTER-JURISDICTIONAL DIFFERENCES IN COMMERCIAL PROPERTY TAXES","display_name":"THE INCIDENCE OF INTER-JURISDICTIONAL DIFFERENCES IN COMMERCIAL PROPERTY TAXES","publication_year":1984,"publication_date":"1984-12-01","ids":{"openalex":"https://openalex.org/W3136580661","doi":"https://doi.org/10.1086/ntj41791982","mag":"3136580661"},"language":"en","primary_location":{"id":"doi:10.1086/ntj41791982","doi":"https://doi.org/10.1086/ntj41791982","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41791982","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","is_traditional":true,"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/A5054375808","display_name":"William C. Wheaton","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"WILLIAM C. WHEATON","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5054375808"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":16.7915,"has_fulltext":false,"cited_by_count":48,"citation_normalized_percentile":{"value":0.98752399,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"37","issue":"4","first_page":"515","last_page":"527"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.7954000234603882,"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":0.7954000234603882,"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/T10632","display_name":"Housing Market and Economics","score":0.18549999594688416,"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/T13042","display_name":"Economic and Fiscal Studies","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/tax-incidence","display_name":"tax incidence","score":0.8289999961853027},{"id":"https://openalex.org/keywords/office-buildings","display_name":"office buildings","score":0.6510000228881836},{"id":"https://openalex.org/keywords/price-elasticity-of-demand","display_name":"price elasticity","score":0.7319999933242798},{"id":"https://openalex.org/keywords/landowners","display_name":"landowners","score":0.45100000500679016},{"id":"https://openalex.org/keywords/tenants","display_name":"tenants","score":0.6489999890327454},{"id":"https://openalex.org/keywords/metropolitan-areas","display_name":"metropolitan areas","score":0.6060000061988831},{"id":"https://openalex.org/keywords/resource-allocation","display_name":"resource allocation","score":0.7680000066757202}],"concepts":[{"id":"https://openalex.org/C106866004","wikidata":"https://www.wikidata.org/wiki/Q264259","display_name":"Economic rent","level":2,"score":0.8192352056503296},{"id":"https://openalex.org/C2777171531","wikidata":"https://www.wikidata.org/wiki/Q607695","display_name":"Property tax","level":3,"score":0.7951620817184448},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.678555965423584},{"id":"https://openalex.org/C158739034","wikidata":"https://www.wikidata.org/wiki/Q1907114","display_name":"Metropolitan area","level":2,"score":0.6750351190567017},{"id":"https://openalex.org/C189950617","wikidata":"https://www.wikidata.org/wiki/Q937228","display_name":"Property (philosophy)","level":2,"score":0.5787055492401123},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4474595785140991},{"id":"https://openalex.org/C2994228675","wikidata":"https://www.wikidata.org/wiki/Q512599","display_name":"Property value","level":3,"score":0.4455834925174713},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.43290770053863525},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.32314205169677734},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.26083528995513916},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19778653979301453},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.16462358832359314},{"id":"https://openalex.org/C82279013","wikidata":"https://www.wikidata.org/wiki/Q684740","display_name":"Real estate","level":2,"score":0.09705480933189392},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1086/ntj41791982","doi":"https://doi.org/10.1086/ntj41791982","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41791982","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/16","display_name":"Peace, justice, and strong institutions","score":0.47620001435279846},{"id":"https://metadata.un.org/sdg/11","display_name":"Sustainable cities and communities","score":0.4000000059604645}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":16,"referenced_works":["https://openalex.org/W415625243","https://openalex.org/W1584234091","https://openalex.org/W1992036128","https://openalex.org/W2049640213","https://openalex.org/W2051688880","https://openalex.org/W2055090114","https://openalex.org/W2056773674","https://openalex.org/W2071228301","https://openalex.org/W2112352537","https://openalex.org/W2326872811","https://openalex.org/W2993727356","https://openalex.org/W3136099679","https://openalex.org/W3213526873","https://openalex.org/W4238817359","https://openalex.org/W4301008439","https://openalex.org/W4394945775"],"related_works":["https://openalex.org/W206313239","https://openalex.org/W2729071539","https://openalex.org/W1976765832","https://openalex.org/W3138450840","https://openalex.org/W7100543181","https://openalex.org/W997976839","https://openalex.org/W7099975191","https://openalex.org/W2066978635","https://openalex.org/W1974942224","https://openalex.org/W1545396852"],"abstract_inverted_index":{"Within":[0],"a":[1,58,69],"metropolitan":[2],"area,":[3],"differences":[4],"in":[5,92],"commercial":[6],"property":[7,17,21,34,80],"tax":[8,55,65,87],"rates":[9],"between":[10],"towns,":[11],"can":[12],"be":[13],"borne":[14],"by":[15],"either":[16],"users":[18],"(tenants)":[19],"or":[20,54,79],"(land)":[22],"owners.":[23],"The":[24],"former":[25],"(latter)":[26],"case":[27],"occurs":[28],"when":[29],"the":[30,64,83],"spatial":[31],"demand":[32],"for":[33],"is":[35],"price":[36],"inelastic":[37],"(elastic).":[38],"Using":[39],"data":[40],"on":[41,72],"office":[42],"buildings,":[43],"hedonic":[44],"rent":[45],"equations":[46],"are":[47],"estimated,":[48],"incorporating":[49],"among":[50],"other":[51],"variables,":[52],"taxes":[53],"rates.":[56],"Across":[57],"number":[59],"of":[60,85],"different":[61],"statistical":[62],"specifications,":[63],"variables":[66],"never":[67],"have":[68,95],"significant":[70],"impact":[71],"gross":[73],"rents.":[74],"This":[75],"suggests":[76],"that":[77,90],"land":[78],"owners":[81],"bear":[82],"burden":[84],"interjurisdictional":[86],"differences,":[88],"and":[89],"these":[91],"turn":[93],"may":[94],"substantial":[96],"resource":[97],"allocation":[98],"effects.":[99]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2021-03-29T00:00:00"}