Property Tax Limitations: An Interpretative Review
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.
Volume (Year): 59 (2006)
Issue (Month): 3 (September)
|Contact details of provider:|| Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109|
Fax: (202) 737-7308
Web page: http://www.ntanet.org/
More information through EDIRC
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.