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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
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    Download Restriction: Access to most recent volumes (current and past two years) is restricted to subscribers and members of the National Tax Association.

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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.

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