The Impact of Local Sales Tax on the Value of Owner-Occupied Housing
研究美国凤凰城都会区地方销售税差异如何资本化到自住住房价值中，发现其影响与财产税类似但程度较低，因为部分税负可转嫁给非居民。
Local governments are under pressure to develop alternative revenue sources to their property tax bases. Among their responses has been an increased reliance on local sales taxes. This study examines the impact of local sales taxes on the value of owner-occupied housing in the Phoenix metropolitan area. The results indicate that differences in local sales tax rates across jurisdictions are capitalized into residential property values in the same way as differences in property tax rates, albeit to a lesser extent because part of the sales tax burden can be exported to nonresidents.