The New View of the Property Tax: A Reformulation

Peter Mieszkowski and George Zodrow ()

No 1481, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: The"new view" of the property tax is reformulated within the context of a model with interjurisdictional competition, endogenous local public services, individuals who are segregated into homogeneous communities according to tastes for local public services, a simple form of land use zoning, and a political or constitutional constraint on the use of head taxes by local governments. Expressions for the "profits tax" and"excise tax" effects of the property tax are derived. The effects of a "consumption distortion" away from government services due to local reluctance to tax mobile capital are also examined.

Date: 1984-10
Note: PE
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Published as Regional Science and Urban Economics, Vol. 16, no. 3, (August 1986): pp. 309-327.

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Journal Article: The new view of the property tax A reformulation (1986)
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