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The new view of the property tax A reformulation

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  • Zodrow, George R.
  • Mieszkowski, Peter M.

Abstract

The"new view" of the property tax is reformulated within the context of a model with interjurisdictional competition, endogenous local public services, individuals who are segregated into homogeneous communities according to tastes for local public services, a simple form of land use zoning, and a political or constitutional constraint on the use of head taxes by local governments. Expressions for the "profits tax" and"excise tax" effects of the property tax are derived. The effects of a "consumption distortion" away from government services due to local reluctance to tax mobile capital are also examined.

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Bibliographic Info

Article provided by Elsevier in its journal Regional Science and Urban Economics.

Volume (Year): 16 (1986)
Issue (Month): 3 (August)
Pages: 309-327

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Handle: RePEc:eee:regeco:v:16:y:1986:i:3:p:309-327

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Cited by:
  1. Weingast, Barry R., 2009. "Second generation fiscal federalism: The implications of fiscal incentives," Journal of Urban Economics, Elsevier, vol. 65(3), pages 279-293, May.
  2. Victor Duarte Lledo, 2005. "Tax Systems Under Fiscal Adjustment," IMF Working Papers 05/142, International Monetary Fund.
  3. Athiphat Muthitacharoen & George R. Zodrow, 2012. "Revisiting the Excise Tax Effects of the Property Tax: Working Paper 2012-05," Working Papers, Congressional Budget Office 42926, Congressional Budget Office.
  4. Raymond Torres, 2012. "Shared Societies and the Global Crisis: Evidence and Policy," Working Papers, Maastricht School of Management 2012/42, Maastricht School of Management.
  5. Gravelle, Jennifer, 2013. "Corporate Tax Incidence: Review Of General Equilibrium Estimates And Analysis," National Tax Journal, National Tax Association, vol. 66(1), pages 185-214, March.
  6. George R. Zodrow, 2007. "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures," CESifo Economic Studies, CESifo, CESifo, vol. 53(4), pages 495-521, December.
  7. Christensen, Kevin & Cline, Robert & Neubig, Tom, 2001. "Total Corporate Taxation: "Hidden," Above-the-Line, Non-Income Taxes," National Tax Journal, National Tax Association, vol. 54(n. 3), pages 495-506, September.
  8. Zodrow, George R., 2014. "Intrajurisdictional capitalization and the incidence of the property tax," Regional Science and Urban Economics, Elsevier, Elsevier, vol. 45(C), pages 57-66.
  9. Peter M. Mieszkowski & George R. Zodrow, 1984. "The Incidence of the Local Property Tax: A Re-evaluation," NBER Working Papers 1485, National Bureau of Economic Research, Inc.
  10. Zodrow, George R., 2001. "The Property Tax as a Capital Tax: A Room with Three Views," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 139-56, March.

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