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

Tax Incentives for Homeownership and the Provision of Local Public Services


Author Info

  • Kelly D. Edmiston

    (Federal Reserve Bank of Kansas City, Kansas City, MO, USA)

  • Kenneth Spong

    (Federal Reserve Bank of Kansas City, Kansas City, MO, USA)


There is a substantial literature that assesses the distributional impact of the mortgage interest and state and local property tax deductions and the disparate incentives for buying a home across income groups, but virtually no work exists that evaluates the secondary effect on the provision of local public services. In this paper we evaluate the impact that disparate homeowner tax subsidies have on the provision of local public services, specifically, schools. Performing a path analysis, we find that a 100 percent increase in the average homeowner tax subsidy yields a ten percent increase in local public school spending per student.

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:
Download Restriction: no

Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 40 (2012)
Issue (Month): 1 (January)
Pages: 116-144

as in new window
Handle: RePEc:sae:pubfin:v:40:y:2012:i:1:p:116-144

Contact details of provider:

Related research

Keywords: tax deductions; education spending; path analysis; income tax;


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


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

Cited by:
  1. Kelly Edmiston & Kenneth Spong, 2012. "Promoting Wealth Building through Homeownership," NFI Working Papers 2012-WP-04, Indiana State University, Scott College of Business, Networks Financial Institute.


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


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:40:y:2012:i:1:p:116-144. 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: (SAGE Publications).

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.