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Property Tax Collector Performance and Pay

Laurie J. Bates and Rexford Santerre ()

National Tax Journal, 1993, vol. 46, issue 1, 23-31

Abstract: The few empirical studies on the relationship between performance and pay in the public sector have been unable to measure adequately public sector output. This paper overcomes the measurement problem by focusing on the pay of the local property tax collector, for whom an output indicator - the property tax collection rate- can be objectively quantified and suggests that higher levels of performance causes an increase amount of pay, ceteris paribus.

Date: 1993
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Citations: View citations in EconPapers (2)

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