DSpace Repository

Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit

Show simple item record

dc.contributor.author Alm, James
dc.contributor.author Hodge, Timothy R.
dc.contributor.author Sands, Gary
dc.contributor.author Skidmore, Mark
dc.date.accessioned 2014-01-31T01:08:40Z
dc.date.accessioned 2022-07-06T22:19:58Z
dc.date.available 2014-01-31T01:08:40Z
dc.date.available 2022-07-06T22:19:58Z
dc.date.copyright 2014
dc.date.issued 2014
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18810
dc.description.abstract In this paper we develop a theoretical model of the individual decision to become delinquent on one’s property tax payments. We then apply the model to the City of Detroit, Michigan, USA, where the city is in the midst of bankruptcy proceedings, and a rate of property tax delinquency of 48 percent, resulting in uncollected tax revenues of about 20 percent. We use detailed parcellevel data for Detroit to evaluate the factors that affect both the probability that a property owner is tax delinquent and, conditional upon delinquency, the magnitude of the delinquency. Our estimates show that properties that have lower value, longer police response times, are nonhomestead (non-owner occupied residential properties), have a higher statutory tax rate, have a higher assessed value relative to sales price, are owned by a financial institution or by a Detroit resident, are delinquent on water bills, and for which the probability of enforcement is low are more likely to be tax delinquent These findings can be used to inform policies targeted at improving tax compliance within the City. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Papers in Public Finance ; 05/2014 en_NZ
dc.subject Property tax en_NZ
dc.subject Delinquency en_NZ
dc.subject Tax compliance en_NZ
dc.title Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 140215 Public Economics - Taxation and Revenue en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 380115 Public economics - taxation and revenue en_NZ
dc.rights.rightsholder www.victoria.ac.nz/sacl/about/cpf en_NZ

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


My Account