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Property Tax Collector Performance and Pay

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  • Bates, Laurie J.
  • Santerre, Rexford E.

Abstract

The few empirical studies on the relationship between performance and pay in the public sector have been unable to measure adequately public sector output. This paper overcomes the measurement problem by focusing on the pay of the local property tax collector, for whom an output indicator - the property tax collection rate- can be objectively quantified and suggests that higher levels of performance causes an increase amount of pay, ceteris paribus.

Suggested Citation

  • Bates, Laurie J. & Santerre, Rexford E., 1993. "Property Tax Collector Performance and Pay," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(1), pages 23-31, March.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:1:p:23-31
    DOI: 10.1086/NTJ41788993
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    References listed on IDEAS

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    1. Murphy, Kevin J., 1985. "Corporate performance and managerial remuneration : An empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 11-42, April.
    2. Cowell, Frank A. & P.F. Gordon, James, 1988. "Unwillingness to pay : Tax evasion and public good provision," Journal of Public Economics, Elsevier, vol. 36(3), pages 305-321, August.
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    Cited by:

    1. Sirmans, G. Stacy & Diskin, Barry A. & Friday, H. Swint, 1995. "Vertical Inequality in the Taxation of Real Property," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 71-84, March.
    2. Rexford E. Santerre & Laurie J. Bates, 1996. "Performance and Pay in the Public Sector: the Case of the Local Tax Assessor," Public Finance Review, , vol. 24(4), pages 481-493, October.

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