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

George Zodrow ()

CESifo Economic Studies, 2007, vol. 53, issue 4, 495-521

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. (JEL codes: H10, H21, H22, H71) Copyright , Oxford University Press.

Date: 2007
References: Add references at CitEc
Citations: View citations in EconPapers (12)

Downloads: (external link)
http://hdl.handle.net/10.1093/cesifo/ifm019 (application/pdf)
Access to full text is restricted to subscribers.

Related works:
Working Paper: The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures (2008)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oup:cesifo:v:53:y:2007:i:4:p:495-521

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

CESifo Economic Studies is currently edited by Panu Poutvaara

More articles in CESifo Economic Studies from CESifo Group Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK. Contact information at EDIRC.
Bibliographic data for series maintained by Oxford University Press ().