The choice of tax base by local authorities: Voter preferences, special interest groups, and tax base diversification

Regional Science and Urban Economics

Volumn 31, Issue 6, 2001, Pages 733-749

  Gill, H Leroy ^a,b   Haurin, Donald R ^a  

^a OHIO STATE UNIVERSITY   (United States)

^b RAND CORPORATION   (United States)

Author keywords

Diversification; Local taxes; Property tax; Special interest groups; Tax choice; Voting model

Indexed keywords

SERVICE PROVISION; TAX SYSTEM; VOTING BEHAVIOR;

UNITED STATES;

EID: 0034830994     PISSN: 01660462     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0166-0462(01)00061-8     Document Type: Article

References (19)

1. Factors affecting property tax reliance: Additional evidence
2. Estimating regression models with multiplicative heteroskedasticity
3. A positive model of tax structure
4. Economic and political foundation of tax structure
5. Community choice of revenue instruments
6. The local decision to tax: Evidence for large US cities
7. State and local tax systems: Balance among taxes vs. balance among policy goals
8. Migration and income: The question of self-selection
9. Special versus general elections and the composition of the voters: Evidence from Louisiana school tax elections
10. Self selection and interprovincial migration
11. Political resource allocation, controlled agendas, and the status quo
12. State and local tax systems
13. A median voter analysis of variations in the use of property taxes among local governments
14. State-local revenue diversification, balance, and fiscal performance