Property Taxation and Local Government FinanceWallace E. Oates, Lincoln Institute of Land Policy Lincoln Institute of Land Policy, 2001 - 345 strani The property tax is unpopular among both scholars and taxpayers, yet many scholars have proposed ideas to rehabilitate this tax and its role in local public finance. Based on a 2000 Lincoln Institute conference, this book reviews the economics of local property taxation and examines its policy implications. The chapters are written in a nontechnical form for policy makers and other noneconomists. |
Vsebina
A Conversation with C Lowell Harriss | 3 |
Municipal Corporations Homeowners and the | 33 |
Reflections on the New View and the Benefit View | 79 |
Avtorske pravice | |
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aid program analysis Arthur O'Sullivan average benefit tax benefit view budget California capital circuit breaker communities corporations cost court decisions decreased demand Duncombe and Yinger economic efficient elasticity equal equilibrium equivalent expenditures federal fiscal fiscal federalism fiscal neutrality Fischel flypaper effect funding grants growth homestead exemption households housing impact implies income tax increase infrastructure inputs intergovernmental land value taxation land values Lincoln Institute lower lump-sum aid median voter Mieszkowski mobile municipal Oates offset percent political population property tax limits property tax rate property tax relief property tax revenue property values Proposition 13 public finance public services reduce rent control renters residents result revenue sources sales tax school districts school finance reform Serrano share of income studies Table tax base tax competition tax incidence tax payment tax price tax relief programs taxation taxpayers Tiebout model Urban Econ urban sprawl voting York Zodrow zoning