The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures

George Zodrow ()

No 801, Working Papers from Oxford University Centre for Business Taxation

Abstract: Many states in the US have in recent years changed the mix of state and local revenue sources used to finance local public expenditures, especially primary and secondary education, with local property taxes being replaced by various sources of state tax revenue. This article examines the desirability of such a tax substitution, focusing on the implications of the long-standing debate between the “benefit tax” and “capital tax” views of the incidence of the tax. It also includes a discussion of some recent research that elaborates the capital tax view of the property tax.

Keywords: Property tax incidence; capitalization; capital tax view; new view; benefit tax view; Texas tax reform; margin tax (search for similar items in EconPapers)
JEL-codes: H10 H21 H22 H71 (search for similar items in EconPapers)
Date: 2008
New Economics Papers: this item is included in nep-acc, nep-pbe, nep-pub and nep-ure
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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Journal Article: The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures (2007)
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