Quotation Gstach, Dieter. 2009. A property taxation mechanism with self-assessment. Metroeconomica 60 (3): 400-408.




This paper analyzes a variant of the classic idea for property taxation based on owners self-assessment. To induce reporting of market values tax authorities announce to purchase some of the properties randomly at declared values under certain conditions. These conditions are based on properties of the distribution of declared values. It is proven that a unique Nash equilibrium of this taxation game amongst taxpayers exists, in which all of them report market values and tax authorities don't purchase any property.


Press 'enter' for creating the tag

Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Metroeconomica
Citation Index SSCI
WU-Journal-Rating new VW-D
Language English
Title A property taxation mechanism with self-assessment
Volume 60
Number 3
Year 2009
Page from 400
Page to 408
Reviewed? Y


Gstach, Dieter (Details)
Department of Economics (Gugler) (Details)
Research Institute for Spatial and Real Estate Economics FI (Details)
Google Scholar: Search