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Explaining the decision to repeal an optional local tax

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  • William Stine

Abstract

County governments in Pennsylvania have had the option to repeal the intangible property tax since 1978. As of 1992, 27 of Pennsylvania's 66 counties had repealed it. An attempt is made to explain empirically the probability of repeal in this paper. The empirical model accounts for a large part of the variation across counties. The results show that the probability of levying the intangible property tax is positively related to the projected change in the real estate tax rate. Further, it was found that revenue diversification and several taste and political variables significantly influence the repeal decision. These findings are consistent with those of previous tax adoption studies. The evidence, however, does not show the exportation of real estate taxes to have the expected effect on the probability of repeal.

Suggested Citation

  • William Stine, 1998. "Explaining the decision to repeal an optional local tax," Applied Economics, Taylor & Francis Journals, vol. 30(3), pages 353-363.
    • Handle: RePEc:taf:applec:v:30:y:1998:i:3:p:353-363
    DOI: 10.1080/000368498325877
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    1. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65, pages 135-135.
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    Cited by:

    1. Luna, LeAnn & Bruce, Donald J. & Hawkins, Richard R., 2007. "Maxing Out: An Analysis of Local Option Sales Tax Rate Increases," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(1), pages 45-63, March.
    2. Germa Bel & Antonio Miralles, 2004. "Machiavellian Taxation? The political economy of public service financing," Public Economics 0409013, University Library of Munich, Germany.
    3. 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.

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