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The Incidence of Differential Commercial Property Taxes: Empirical Evidence

Man, Joyce Y.

Abstract:

Analysis of the effects of property tax differentials on commercial real estate values in and around cities. Examination of sales data from the Phoenix area (1985-88) shows that effective property tax differentials have a significant negative effect on commercial real estate.

Citation

Man, Joyce Y. (1995), The Incidence of Differential Commercial Property Taxes: Empirical Evidence, National Tax Journal, 48:4, pp. 479-96