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The New View of the Property Tax: A Reformulation

In: TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow

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  • George R. Zodrow
  • Peter M. Mieszkowski

Abstract

The ‘new view’ of the property tax is reformulated within the context of a model with interjurisdictional competition, endogenous local public services, individuals who are segregated into homogeneous communities according to tastes for local public services, a simple form of land use zoning, and a political or constitutional constraint on the use of head taxes by local governments. Expressions for the ‘profits tax’ and ‘excise tax’ effects of the property tax are derived. The effects of a ‘consumption distortion’ away from government services due to local reluctance to tax mobile capital are also examined.

Suggested Citation

  • George R. Zodrow & Peter M. Mieszkowski, 2019. "The New View of the Property Tax: A Reformulation," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 14, pages 437-459, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811205149_0014
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