Advanced Search
MyIDEAS: Login to save this article or follow this journal

Property Tax Limitations: An Interpretative Review

Contents:

Author Info

  • Anderson, Nathan B.

Abstract

Limitations on aspects of property taxation are widespread in the United States with 43 states having some form of limit. Previous research has focused on a desire by local residents to constrain local government expenditures as the primary motivation for these limitations. Another common motivation for limitation measures, however, may be that property tax limits provide a form of insurance against unexpected increases in individual property tax liability. While a desire by local residents to constrain local government expenditures may exist, the need for insurance explains the presence of limitations in the absence of such desires.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.ntanet.org/NTJ/59/3/ntj-v59n03p685-94-property-tax-limitations-interpretative.pdf
Download Restriction: no

File URL: http://www.ntanet.org/NTJ/59/3/ntj-v59n03p685-94-property-tax-limitations-interpretative.html
Download Restriction: no

Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 59 (2006)
Issue (Month): 3 (September)
Pages: 685-94

as in new window
Handle: RePEc:ntj:journl:v:59:y:2006:i:3:p:685-94

Contact details of provider:
Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109
Phone: (202)737-3325
Fax: (202) 737-7308
Email:
Web page: http://www.ntanet.org/
More information through EDIRC

Related research

Keywords:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Richard F. Dye, 2008. "The dynamic between municipal revenue sources and the state-local relationship in New England," New England Public Policy Center Working Paper, Federal Reserve Bank of Boston 08-1, Federal Reserve Bank of Boston.
  2. James Alm & Robert D. Buschman & David L. Sjoquist, 2012. "Rethinking Local Government Reliance on the Property Tax," Working Papers, Tulane University, Department of Economics 1215, Tulane University, Department of Economics.
  3. Federico Revelli, 2013. "Tax Mix Corners and Other Kinks," Journal of Law and Economics, University of Chicago Press, University of Chicago Press, vol. 56(3), pages 741 - 776.
  4. Byron F. Lutz, 2008. "The connection between house price appreciation and property tax revenues," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) 2008-48, Board of Governors of the Federal Reserve System (U.S.).
  5. William Hoyt & Paul A. Coomes & Amelia M. Biehl, 2009. "Tax Limits, Houses, and Schools: Seemingly Unrelated and Offsetting Effects," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations 2009-03, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  6. Anderson, Nathan B., 2012. "Market value assessment and idiosyncratic tax-price risk: Understanding the consequences of alternative definitions of the property tax base," Regional Science and Urban Economics, Elsevier, Elsevier, vol. 42(4), pages 545-560.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:59:y:2006:i:3:p:685-94. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.