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Fiscal Zoning and Fiscal Externalities

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  • Justin M. Ross

Abstract

This research studies the location of development within local governments that are overlapped by multiple school districts. The hypothesis is that local governments will be more permissive in granting development rights within its boundaries as their share of the school district's total area declines because the fiscal costs of student education are shared across communities outside their boundaries. The preferred estimates employ a border discontinuity design within 0.2 miles of school district boundaries to compare 2001 to 2011 land development from satellite imagery data in Ohio. The findings support the hypothesis for incorporated municipalities, but not among unincorporated governments.

Suggested Citation

  • Justin M. Ross, 2018. "Fiscal Zoning and Fiscal Externalities," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(1), pages 45-74, March.
    • Handle: RePEc:ntj:journl:v:71:y:2018:i:1:p:45-74
    DOI: 10.17310/ntj.2018.1.02
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    Cited by:

    1. Yoon-Jung Choi, 2022. "Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 537-580, June.

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