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The New View of the Property Tax: A Reformulation

  • Peter M. Mieszkowski
  • George R. Zodrow

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.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1481.

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Date of creation: Oct 1984
Date of revision:
Publication status: published as Regional Science and Urban Economics, Vol. 16, no. 3, (August 1986): pp. 309-327.
Handle: RePEc:nbr:nberwo:1481
Note: PE
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