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There are excess burdens of taxation from income and sales taxes. Often, the main tax for financing local public goods is a property tax on improved land, the value of which includes properties on the land (housing, commercial buildings, or factories). A tax on the value lf improved land is a tax on adding to the value of a property through further investment. The substitution response to the tax is that investment is not undertaken or is undertaken elsewhere in lower tax jurisdictions. Substitution responses also occur through allowances in the tax code for depreciation.
Ακολουθεί η υποσημείωση:
When investments in property are depreciated over time, investors receive tax-depreciation allowances and face the question if or where to reinvest. If taxes have become excessive, they can choose to reinvest elsewhere. The substitution effect occurs through the changed location of investment. Sometimes owners simply abandon properties, when they have calculated that it is preferable to abandon the properties than to retain ownership and make necessary investments in renovations on the property because of the property taxes that would be incurred.
Μήπως πρόκειται για φορολογικές εκπτώσεις;
Σας ευχαριστώ.
Ακολουθεί η υποσημείωση:
When investments in property are depreciated over time, investors receive tax-depreciation allowances and face the question if or where to reinvest. If taxes have become excessive, they can choose to reinvest elsewhere. The substitution effect occurs through the changed location of investment. Sometimes owners simply abandon properties, when they have calculated that it is preferable to abandon the properties than to retain ownership and make necessary investments in renovations on the property because of the property taxes that would be incurred.
Μήπως πρόκειται για φορολογικές εκπτώσεις;
Σας ευχαριστώ.
