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Property Tax Exemptions and Local Fiscal Stress

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  • Mullen, John K.

Abstract

Examines the relationship between property tax exemptions and municipal fiscal burdens. A model is created which measures local fiscal burdens in consideration of the influence of demand and cost variations on tax effort.

Suggested Citation

  • Mullen, John K., 1990. "Property Tax Exemptions and Local Fiscal Stress," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 467-479, December.
  • Handle: RePEc:ntj:journl:v:43:y:1990:i:4:p:467-79
    DOI: 10.1086/NTJ41788866
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    References listed on IDEAS

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    1. Earl D. Benson & Barry R. Marks & K. K. Raman, 1988. "Tax Effort as an Indicator of Fiscal Stress," Public Finance Review, , vol. 16(2), pages 203-218, April.
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    Cited by:

    1. Jingran Sun & Robert Bland & Linfeng Yue, 2023. "The impact of property tax exemptions on the effective property tax rate: evidence from 41 Texas cities," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(3), pages 2211-2230, June.

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    4. Mullen, John K., 1990. "Property Tax Exemptions and Local Fiscal Stress," National Tax Journal, National Tax Association, vol. 43(4), pages 467-79, December.

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