报告题目：The Spillover Effects of Two-Rate Property Taxation: a Zero-Sum Game or a Win-Win Game?
报告人：杨舟（副教授，Robert Morris University）
报告内容摘要: This paper is the first to empirically investigate the spillover effects of two-rate (split-rate) property taxation. Using rich panel data for county subdivisions in Pennsylvania over the period 1980-2010, this paper extends the existing literature on land value taxation by offering the first evidence on the external impacts of two-rate property taxation as well as the spatial dynamics of these spillover effects. The empirical model separately identifies the externalities associated with two-rate property taxation and the influence of traditional property taxation on adjacent municipalities. The study shows that two-rate property taxation hurts employment growth in close neighbors, but stimulates employment growth in neighbors within a longer distance. The findings suggest that two-rate property taxation generates differential spillover effects across space.
报告人简介：Dr. Zhou Yang is an associate professor in the Department of Economics and Legal Studies at Robert Morris University. She has been a David C. Lincoln fellow at the Lincoln Institute of Land Policy for the past three years. She received her PhD in economics from the University of Tennessee. Her research focuses on state and local tax policy, land taxation, behavior responses to taxation, and environmental policy. She published a co-authored book chapter in the Oxford Handbook of State and Local Government Finance. Her work has been published in National Tax Journal, Economic Modelling, and Chinese Economy, among others. She presented her recent research at American Economic Association Annual Meetings and National Bureau of Economic Research Conference.