scholarly journals A More Accurate Measure of Local Public Goods: Overlapping Government Combinations as Units of Analysis

2014 ◽  
Vol 2014 ◽  
pp. 1-8 ◽  
Author(s):  
Samuel B. Stone

This study posits and tests the viability of a new unit of analysis for local public goods in metropolitan areas: overlapping government combinations (OGCs). Counties, municipalities, school districts, and other special districts operate simultaneously within the same space, each providing their own set of local public goods. Residents of the same city can live within the boundaries of different counties, school districts and other special districts and thus receive (and pay for) very different quantities and qualities of public goods. Though there is a great deal of literature devoted to the variation of local public goods in a fragmented metropolitan region, there is none that cumulates the different local government types into units that represent the true bundles of local public goods that are provided to citizens and property owners. This study tackles this problem through the application of geographic information systems (GIS) to stack counties, municipalities, and school districts in the Dallas-Fort Worth-Arlington CMSA into unique OGCs. The unique OGCs are compared to their underlying component governments with respect to property tax rates and school performance and are found to be statistically distinct.

AERA Open ◽  
2021 ◽  
Vol 7 ◽  
pp. 233285842199114
Author(s):  
Phuong Nguyen-Hoang

Tax increment financing (TIF)—an economic (re)development tool originally designed for urban cities—has been available to rural communities for decades. This is the first study to focus solely on TIF in rural school districts, to examine TIF effects on school districts’ property tax base and rates, and to conduct event-study estimations of TIF effects. The study finds that TIF has mostly positive effects on rural school districts’ property tax base and mixed effects on property tax rates, and that TIF-induced increases in tax base come primarily from residential property and slightly from commercial property. The study’s findings assert the importance of returned excess increment if rural school districts in Iowa and many other states are to benefit from TIF.


2019 ◽  
Vol 47 (5) ◽  
pp. 864-892 ◽  
Author(s):  
Soomi Lee

This article examines the effect of home price distribution on the likelihood of parcel tax adoption in California school districts. A parcel tax is a regressive tax imposed as the same amount per unit of property regardless of property values and requires a two-thirds supermajority vote to be adopted. Despite the growing role that local parcel taxes have in funding public education, it has not been fully understood how their regressive nature influences adoption. I argue that because the regressive tax imposes different marginal property tax rates for voters, the distribution of home prices within a district determines the likelihood of parcel tax adoption. Using the Heckman selection models with California school district–level data, I find that a large gap in home values within a district significantly lowers the likelihood of parcel tax adoption.


2016 ◽  
Author(s):  
Andrej Angelovski ◽  
Daniela Di Cagno ◽  
Werner GGth ◽  
Francesca Marazzi ◽  
Luca Panaccione

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