Construct · 1 fields · 1 citations

housing transaction tax notch: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Public finance

the discrete jump in tax liability at a price threshold under a slab-style property transfer tax, which causes bunching of sale prices just below the threshold and reduces transactions.

In public finance, housing transaction tax notch refers to the discrete jump in tax liability at a price threshold under a slab-style property transfer tax, which causes bunching of sale prices just below the threshold and reduces transactions. This meaning comes from Best (2017) in The Review of Economic Studies.[1]

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Nearby constructs

jump4 fields · 4 citationsjingle · one word, four constructs latitude of price acceptance1 fields · 1 citationsanchor · a standalone construct liability2 fields · 2 citationsjingle · one word, two constructs

References

Best, M. C., & Kleven, H. J. (2017). Housing Market Responses to Transaction Taxes: Evidence From Notches and Stimulus in the U.K. The Review of Economic Studies, 85(1), 157-193. https://doi.org/10.1093/restud/rdx032

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