Tax and expenditure limits (TELs) are restrictions placed on governments limiting their ability
to collect and spend revenue. Residents support these TELs, as they desire lower tax …

In this study, we examine the feasibility of reverse mortgages in Brazil from the perspectives
of both policyholders and insurers. Reverse mortgage is a financial product where the …

This study is based on a field experiment designed to increase the salience of property tax
and insurance payments among a particularly vulnerable population, older adults who took …

Today's US property tax is far different from the general property tax in effect in the early
1900s—the tax that was the major initial focus of the National Tax Association. Property tax …

Faced with economic crisis and stagnation, the Brazilian government, in the fiscal realm, has
been characterized by the adoption of exemption tax policies. In this scenario, the present …

Reverse mortgages are designed to offer additional sources of financing incomes to senior
homeowners. In the United States, home equity conversion mortgages (HECMs) are …

From the perspective of consumption preference and bequest preference, this paper
constructs a financial actuarial model and studies thelifetime value change of senior citizens …

One of the risks to financial security among older homeowners is the failure to pay property
taxes. Tax bills are often due in lump sums, and if the homeowner has a failure of …

By constructing a multi-sector DSGE model embedded with tax wedge, housing mortgage
financing constraints and bank supervision constraints, this paper investigates the long-term …

The aim of this paper is to simulate the effect of land revenue policy reform in China under
the shock of tax policy reform. To this end, this research has built a computable general …