Federal deductibility and local property tax rates

Article Abstract:

Statistics from a sample of municipal governments for the years 1976 to 1980 gathered from the Finance files of the Census Bureau's 1980 Census of Governments were analyzed to determine whether federal deductibility of local and state taxes has increased the proportion of property taxes and other taxes in local budgets. Research results reveal that deductibility does lead to higher local property taxes by increasing the rate of taxation for property taxes. Research specifically indicates that if deductibility were revoked, the mean property tax rate would be reduced by 21.1%. A model of property tax rate determination also is presented.

Statistics, United States. Bureau of the Census

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The incidence of classified property taxes in a three-sector model with an imperfectly mobile population

Article Abstract:

Research compares the results of imposing different tax rates on residential, commercial, and industrial property as compared to using a uniform property tax that uses the same rate for all areas. Land, labor and capital were all figured into the calculations. Using different tax rates for commercial and residential was popular because there are more voters who are homeowners than business owners.

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Tax competition, uniform assessment, and the benefit principle

Article Abstract:

Mathematically tests whether intergovernmental tax competition burdens businesses at less than what public services for business cost and short-changes public spending for residents. Develops theoretical model of intermetropolitan tax competition with labor immobile and balancing local residential and business benefits.

Colleges and universities, Finance, taxation, & monetary policy, Social aspects, Models, Taxation, Economic aspects, Business enterprises, Local government, Intergovernmental tax relations, Metropolitan areas

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