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The choice of tax base by local authorities: voter preferences, special interest groups, and tax base diversification

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  • Gill, H. Leroy
  • Haurin, Donald R.

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  • Gill, H. Leroy & Haurin, Donald R., 2001. "The choice of tax base by local authorities: voter preferences, special interest groups, and tax base diversification," Regional Science and Urban Economics, Elsevier, vol. 31(6), pages 733-749, November.
    • Handle: RePEc:eee:regeco:v:31:y:2001:i:6:p:733-749
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    1. Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
    2. Thomas Romer & Howard Rosenthal, 1978. "Political resource allocation, controlled agendas, and the status quo," Public Choice, Springer, vol. 33(4), pages 27-43, December.
    3. Henderson, J. Vernon, 1994. "Community choice of revenue instruments," Regional Science and Urban Economics, Elsevier, vol. 24(2), pages 159-183, April.
    4. Harvey, A C, 1976. "Estimating Regression Models with Multiplicative Heteroscedasticity," Econometrica, Econometric Society, vol. 44(3), pages 461-465, May.
    5. Hettich, Walter & Winer, Stanley L, 1988. "Economic and Political Foundations of Tax Structure," American Economic Review, American Economic Association, vol. 78(4), pages 701-712, September.
    6. Jack P. Suyderhoud, 1994. "State-Local Revenue Diversification, Balance, and Fiscal Performance," Public Finance Review, , vol. 22(2), pages 168-194, April.
    7. Chris Robinson & Nigel Tomes, 1982. "Self-Selection and Interprovincial Migration in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 15(3), pages 474-502, August.
    8. David Sjoquist, 1981. "A median voter analysis of variations in the use of property taxes among local governments," Public Choice, Springer, vol. 36(2), pages 273-285, January.
    9. Inman, Robert P., 1989. "The local decision to tax : Evidence from large U.S. Cities," Regional Science and Urban Economics, Elsevier, vol. 19(3), pages 455-491, August.
    10. Gary M. Pecquet & R. Morris Coats & Steven T. Yen, 1996. "Special Versus General Elections and Composition of the Voters: Evidence From Louisiana School Tax Elections," Public Finance Review, , vol. 24(2), pages 131-147, April.
    11. Robert P. Inman, 1989. "The Local Decision to Tax: Evidence from Large U.S. Cities," NBER Working Papers 2921, National Bureau of Economic Research, Inc.
    12. David Chicoine & Norman Walzer, 1986. "Factors affecting property tax reliance: Additional evidence," Public Choice, Springer, vol. 49(1), pages 17-28, January.
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    Cited by:

    1. Joshua C. Hall & Antonios M. Koumpias, 2018. "Growth And Variability Of School District Income Tax Revenues: Is Tax Base Diversification A Good Idea For School Financing?," Contemporary Economic Policy, Western Economic Association International, vol. 36(4), pages 678-691, October.
    2. Hammar, Henrik & Jagers, Sverker C. & Nordblom, Katarina, 2006. "What explains attitudes towards tax levels? A multi-tax comparison," Working Papers in Economics 225, University of Gothenburg, Department of Economics.
    3. Joshua Hall & Antonis Koumpias, 2015. "The Volatility of School District Income Tax Revenues: Is Tax Base Diversification a Good Idea?," Working Papers 15-14, Department of Economics, West Virginia University.
    4. Germa Bel & Antonio Miralles, 2004. "Machiavellian Taxation? The political economy of public service financing," Public Economics 0409013, University Library of Munich, Germany.
    5. Germà Bel & Antonio Miralles, 2010. "Choosing between Service Fees and Budget Funding to Pay for Local Services: Empirical Evidence from Spain," Environment and Planning C, , vol. 28(1), pages 54-71, February.
    6. Burge, Gregory S. & Piper, Brian, 2012. "Strategic Fiscal Interdependence: County and Municipal Adoptions of Local Option Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 387-415, June.

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