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Factors affecting property tax reliance: Additional evidence

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  • David Chicoine
  • Norman Walzer

Abstract

This paper contributes to the understanding of the variation in property tax reliance. Factors thought to underlie the relative use of property taxes in financing local public services are examined. Because of the importance of external debt and tax limits in determining both tax policies and local government organization, particular attention is paid to local government structure and the impact on tax composition. An index from the industrial organization literature is used to study the effects of local government fragmentation. The empirical results are consistent with expectations and indicate that external tax limits may increase property tax reliance by providing incentives to change the structure of local government. Copyright Martinus Nijhoff Publishers 1986

Suggested Citation

  • David Chicoine & Norman Walzer, 1986. "Factors affecting property tax reliance: Additional evidence," Public Choice, Springer, vol. 49(1), pages 17-28, January.
    • Handle: RePEc:kap:pubcho:v:49:y:1986:i:1:p:17-28
    DOI: 10.1007/BF00163528
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    Cited by:

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    2. Changhoon Jung & Chul-Young Roh & Younguck Kang, 2009. "Longitudinal Effects of Impact Fees and Special Assessments on the Level of Capital Spending, Taxes, and Long-Term Debt in American Cities," Public Finance Review, , vol. 37(5), pages 613-636, September.
    3. DaeJin Kim & Sang Seok Bae & Robert J. Eger III, 2009. "Is Local Discretionary Sales Tax Adopted to Counteract Fiscal Stress?," Economic Development Quarterly, , vol. 23(2), pages 150-166, May.
    4. Gill, H. Leroy & Haurin, Donald R., 2001. "The choice of tax base by local authorities: voter preferences, special interest groups, and tax base diversification," Regional Science and Urban Economics, Elsevier, vol. 31(6), pages 733-749, November.
    5. Zhirong Zhao, 2005. "Motivations, Obstacles, and Resources: The Adoption Of The General-Purpose Local Option Sales Tax in Georgia Counties," Public Finance Review, , vol. 33(6), pages 721-746, November.

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