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Fiscal competition and tax instrument choice: the role of income inequality

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Author Info
Joshua Hall () (West Virginia University)

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Abstract

School districts in Ohio have the choice of two tax instruments with which to raise revenue: the property tax and a residence-based income tax. Economic theory predicts that local governments, if given the choice, would prefer to diversify their tax base to reduce the political costs associated with excessive reliance on one tax. Why then, do some school districts not utilize the income tax? This paper extends earlier work on this issue by showing that income inequality is negatively associated with the choice of an income tax.

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File URL: http://economicsbulletin.vanderbilt.edu/2006/volume8/EB-06H70060A.pdf
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Publisher Info
Article provided by Economics Bulletin in its journal Economics Bulletin.

Volume (Year): 8 (2006)
Issue (Month): 12 ()
Pages: 1-8
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:ebl:ecbull:v:8:y:2006:i:12:p:1-8

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Related research
Keywords: fiscal federalism; interjurisdictional choice;

Find related papers by JEL classification:
H7 - Public Economics - - State and Local Government; Intergovernmental Relations

References listed on IDEAS
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  1. repec:bep:eaptop:v:5:y:2005:i:1:p:1054-1054 is not listed on IDEAS
  2. Nechyba, Thomas J, 1997. "Local Property and State Income Taxes: The Role of Interjurisdictional Competition and Collusion," Journal of Political Economy, University of Chicago Press, vol. 105(2), pages 351-84, April.
    Other versions:
  3. Caroline M. Hoxby, 2000. "Does Competition among Public Schools Benefit Students and Taxpayers?," American Economic Review, American Economic Association, vol. 90(5), pages 1209-1238, December. [Downloadable!] (restricted)
    Other versions:
  4. Holcombe, Randall G, 1980. "An Empirical Test of the Median Voter Model," Economic Inquiry, Oxford University Press, vol. 18(2), pages 260-74, April.
  5. Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June. [Downloadable!] (restricted)
  6. Romer, Thomas & Rosenthal, Howard, 1982. "Median Voters or Budget Maximizers: Evidence from School Expenditure Referenda," Economic Inquiry, Oxford University Press, vol. 20(4), pages 556-78, October.
  7. Romer, Thomas & Rosenthal, Howard & Munley, Vincent G., 1992. "Economic incentives and political institutions: Spending and voting in school budget referenda," Journal of Public Economics, Elsevier, vol. 49(1), pages 1-33, October. [Downloadable!] (restricted)
  8. Balsdon, Ed & Brunner, Eric J. & Rueben, Kim, 2003. "Private demands for public capital: evidence from school bond referenda," Journal of Urban Economics, Elsevier, vol. 54(3), pages 610-638, November. [Downloadable!] (restricted)
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