A median voter analysis of variations in the use of property taxes among local governments

Public Choice ◽  
1981 ◽  
Vol 36 (2) ◽  
pp. 273-285 ◽  
Author(s):  
David L. Sjoquist
Keyword(s):  
Local Governments ◽  
Median Voter ◽  
Property Taxes

Fiscal Secession: An Analysis of Special Assessment Financing in California

2018 ◽  
Vol 56 (2) ◽  
pp. 480-512
Author(s):  
Mathew D. McCubbins ◽  
Ellen C. Seljan
Keyword(s):  
Ethnic Diversity ◽  
Local Governments ◽  
Property Tax ◽  
Property Taxes ◽  
Single Family ◽  
Progressive Taxation ◽  
Geographic Ranges ◽  
Alternative Method ◽  
Local Services ◽  
Special Assessment

Special assessments on property are a fiscal innovation employed by many local governments. Unable to raise property taxes due to limitations, localities have turned to these charges as an alternative method to fund local services. In this article, we seek to explain differential levels of special assessment financing through the analysis of property tax records of a sample of single-family homes in California. We theorize that special assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that annual assessment payments are correlated with the ethnic diversity and median family incomes of the census places within which they are located. We also show that assessments with narrow geographic ranges are levied extensively on expensive homes in poorer cities. We discuss the implications of special assessments for progressive taxation and the potential for fiscal secession within U.S. cities.

Local governments' revenue and expenditure autonomy as a determinant of local public spending on culture. An analysis for Polish rural municipalities

2017 ◽  
Vol 5 (1) ◽  
pp. 222 ◽  
Author(s):  
Agnieszka Kopańska
Keyword(s):  
Local Governments ◽  
Median Voter ◽  
Allocative Efficiency ◽  
Point Of View ◽  
Horizontal Equity ◽  
Cultural Institutions ◽  
Cultural Life ◽  
The Social ◽  
Effective Cost ◽  
Rural Municipalities

The aim of this paper is to define expenditure and revenue decentralization indicators for Polish municipalities and to analyze if and how the limits of spending and revenue autonomy influence local government spending behaviors. The expenditure decentralization is difficult to measure, that is why the analysis of the effects of limits on spending autonomy are less common in the literature than those which relate to the revenue autonomy. In this paper, I propose indicators of revenue but also expenditure decentralization for Polish municipalities. Using statistical analysis and econometric panel analysis for rural municipalities in years 2000-2014 I study if and how these indicators explain local spending policy. I focus on spending for culture using median voter demand framework. Expenditure for culture is a small part of local budgets, but vital from the social point of view. Municipalities in Poland are important creators of local cultural life, which is especially important in less developed or peripheral regions, where citizens do not have access to private cultural institutions. I present that limits in local governments spending and revenue autonomy influences the local spending behaviors. I found that those limits caused not necessarily effective cost minimizing and create the important problem of horizontal equity. At the same time in less autonomous municipalities spending are less related to citizens demand- so there are problems to attend allocative efficiency. My study presents that the problem of the effects of incomplete expenditure decentralization is very important but poorly recognized in the literature.

scholarly journals Trends in Local Government Revenue Composition in the Northeast: 1957–1977

1981 ◽  
Vol 10 (1) ◽  
pp. 41-47 ◽  
Author(s):  
Judith N. Collins
Keyword(s):  
Local Government ◽  
New England ◽  
Local Governments ◽  
General Purpose ◽  
Property Taxes ◽  
Government Revenue

The composition of revenues in general purpose local governments in the Northeast in 1977 is examined and compared with the pattern found in 1957. The composition of local government revenues varies between types of local governments and between states. In general, local governments in the New England states are most dependent on property taxes. This pattern has not changed greatly since 1957 despite increases in the importance of intergovernmental aid. Revenue composition in many states in the Northeast diverges considerably from the nationwide pattern. Changing attitutes towards government and taxes could result in substantial changes in the years ahead.

scholarly journals PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities

2018 ◽  
Vol 4 (3) ◽  
pp. 265
Author(s):  
Craig S. Maher ◽  
Ji Hyung Park ◽  
Bit An
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Property Taxes ◽  
Community Characteristics ◽  
Tax And Expenditure Limitations ◽  
Revenue Sources ◽  
Expenditure Limitations ◽  
Tax And Expenditure Limits ◽  
Fiscal Outcomes

Following the rise of tax and expenditure limitations in the 1970s, scholars have focused on assessing the effects of these limitations on local government fiscal outcomes. One key takeaway has been local governments’ decreasing reliance on property taxes and increased use of nontax revenue sources, in particular fees and changes. This study builds on this work by focusing on a particular type of fee—that is, payments in lieu of taxes (PILOTs). We find that, in Wisconsin, revenues received by municipalities from two PILOTs programs are affected quite differently. The extent to which the economy, municipal fiscal condition, tax and expenditure limits, and community characteristics affect PILOTs’ revenues depends on the extent to which the municipality can manipulate the payment structure. 

Raising local revenue: The use and adequacy of voluntary property taxes in arkansas

2017 ◽  
Vol 29 (4) ◽  
pp. 498-521
Author(s):  
Kim U. Hoffman ◽  
Joseph Yuichi Howard
Keyword(s):  
Local Governments ◽  
Public Services ◽  
Property Tax ◽  
The State ◽  
Property Taxes ◽  
Revenue Source ◽  
Local Revenue ◽  
Expenditure Data ◽  
State And Local

AbstractWith the late-2000s recession, state and local governments have struggled to find the necessary revenue to sustain citizens' demands of governmental services. One potential revenue source is to allow the citizens' themselves to choose the services to fund through the usage of voluntary taxes. Counties and cities in Arkansas have the authority to levy a voluntary property tax to support specific public services. In this study, we explore the prevalence and adequacy of the voluntary property tax by local governments in Arkansas. We identify 58 different voluntary taxes used in 27 counties and 17 cities throughout the state. Moreover, using revenue and expenditure data, we find the tax to be a significant revenue source for several county programs.

Do local governments use business tax incentives to compensate for high business property taxes?

2020 ◽  
Vol 81 ◽  
pp. 103498
Author(s):  
Joshua Drucker ◽  
Richard Funderburg ◽  
David Merriman ◽  
Rachel Weber
Keyword(s):  
Local Governments ◽  
Tax Incentives ◽  
Property Taxes ◽  
Business Tax ◽  
Business Property

Limits of Property Taxes and Charges: City Revenue Structures After the Great Recession

2017 ◽  
Vol 55 (1) ◽  
pp. 185-209 ◽  
Author(s):  
Yunji Kim
Keyword(s):  
Public Finance ◽  
Great Recession ◽  
Local Governments ◽  
Property Tax ◽  
Property Taxes ◽  
Historical Trends ◽  
Stable Property ◽  
The Great Recession ◽  
Expenditure Limitations ◽  
Urban Places

Public finance theories argue local governments should primarily use broad-based and stable property taxes. However, the housing bust after the Great Recession challenges this argument, and historical trends show cities have heavily relied on charges since the late 1970s. Using 2012 Census of Governments data for 2,396 cities, this article explores which cities rely more on charges and the links between property tax dependence and city stress. Regression results show property tax dependence is linked to capacity, while charges dependence is linked to stress. Charges can be a useful revenue tool for cities under stress, but they may be regressive and their use may be limited to urban places with services that can be charged for and cities with growth pressures and less stringent tax and expenditure limitations. Absent equalization efforts from higher-level governments, barriers to using charges, which cities have little control over, may increase inequality among cities.

scholarly journals The role of property taxes in the financing of local government: Case of Turkey

2016 ◽  
Author(s):  
Semra Altingoz
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Property Tax ◽  
Financial Structure ◽  
The Other ◽  
Property Taxes ◽  
High Quality ◽  
Income Sources ◽  
Distribution Of Income

Central governments canalize to decentralized organization for compensate public demands faster, high quality and efficiency in globalization process. Local governments take effectively charge in distribution of income, education, health, housing on local basis which are parts of public policy and increasing the welfare level of the citizens of their municipality with their own facilities. The most important mission is incumbent to municipalities which is local governments’ type, in decentralized organization. Municipalities have two types incoming source; one of them from central governments sources the other one is internal revenue. This study aims to give information about municipalities which are at the forefront among local governments and property tax which is one of income sources municipalities. In this sense, law no. 5393 which was accepted on the 3rd of July, 2007 was studied in the frame of property tax and information about the phases of municipalities from the foundation up to now and their financial structure was given.Keywords: property tax, local government, decentralization, budget. 

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