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Alternative Circuit-Breaker Programs: an Analysis of the Size and Distribution of Benefits

Author

Listed:
  • Larry D. Schroeder

    (Syracuse University)

  • David L. Sjoquist

    (Georgia State University)

Abstract

This paper develops and applies a method for estimating the sensitivity of the Abstract size and distribution of benefits to changes in property tax circuit-breaker formulas. Distributions of housing values and rental values by income classes are calculated using available data. Based on these distributions, several alternative circuit-breaker formulas are then simulated to derive estimates of the total benefits from each formula and the distributions of benefits among income classes, between owners and renters, and between metro and nonmetro residents in Georgia.

Suggested Citation

  • Larry D. Schroeder & David L. Sjoquist, 1978. "Alternative Circuit-Breaker Programs: an Analysis of the Size and Distribution of Benefits," Public Finance Review, , vol. 6(4), pages 395-413, October.
    • Handle: RePEc:sae:pubfin:v:6:y:1978:i:4:p:395-413
    DOI: 10.1177/109114217800600401
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    References listed on IDEAS

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    1. Mieszkowski, Peter, 1972. "The property tax: An excise tax or a profits tax?," Journal of Public Economics, Elsevier, vol. 1(1), pages 73-96, April.
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    Cited by:

    1. Ronald C. Fisher & Robert H. Rasche, 1984. "The Incidence and Incentive Effects of Property Tax Credits: Evidence From Michigan," Public Finance Review, , vol. 12(3), pages 291-319, July.
    2. Daniel L. Rubinfeld & Michael J. Wolkoff, 1983. "The Distributional Impact of Statewide Property Tax Relief: the Michigan Case," Public Finance Review, , vol. 11(2), pages 131-153, April.

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