Infrequent Assessments Distort Property Taxes: Theory and Evidence

Journal of Urban Economics

Volumn 46, Issue 2, 1999, Pages 169-199

  Strumpf, Koleman S ^a  

^a UNIVERSITY OF NORTH CAROLINA   (United States)

Author keywords

Role of institutions; Tax reform

Indexed keywords

EID: 0041438200     PISSN: 00941190     EISSN: None     Source Type: Journal    
DOI: 10.1006/juec.1998.2110     Document Type: Article

References (25)

1. Aaron H. Who Pays the Property Tax? A New View. 1975;The Brookings Institution, Washington.
2. Tax and Expenditure Limits On Local Governments. 1995.
3. Auerbach A. On the design and reform of capital-gains taxation. American Economic Review. 82:1992;263-267.
4. Bloom H., Ladd H. Property tax revaluation and tax levy growth. Journal of Urban Economics. 11:1982;73-84.
5. Census of Population and Housing: Summary Characteristics for Pennsylvania. 1960-1990.
6. Bureau of Labor Statistics, Consumer Price Index-All Urban Consumers. Area: Philadelphia-Wilmington-Trenton. Series ID: CUURA102SA0, http://stats.bls.gov/ , 1997.
7. Census Transportation Planning Package. 1980-1990;Department of Transportation, Washington.
8. Dearborn P. ACIR 1993 poll takes pulse on taxes. State Tax Notes. 5:1993;781.
9. Employment Data. 1979, 1984, 1993.
10. Housing Units Authorized by Building Permits. 1979-1992.
11. Land Use in the Delaware Valley. 1984, 1994.
12. Fisher R. C. State and Local Public Finance. 1996;Irwin, Chicago.
13. Fletcher R. Practical Methods of Optimization. 1987;John Wiley & Sons, Chichester.
14. Inman R., Rubinfeld D. The judicial pursuit of local fiscal equity. Harvard Law Review. 192:1979;1662-1750.
15. Kodde D., Palm F. Wald criteria for jointly testing equality and inequality constraints. Econometrica. 54:1986;1243-1248.
16. Ladd H. Property tax revaluation and tax levy growth revisited. Journal of Urban Economics. 30:1991;83-99.
17. Langhoff G. Assessment Jurisdictions and Agency Resources in the United States: Summary of the 1986 Survey. 1988;International Association of Assessing Officers, Chicago.
18. O'Sullivan A., Sexton T., Sheffrin S. Property Taxes and Tax Revolts: The Legacy of Proposition 13. 1995;Cambridge University Press, Cambridge.
19. Citizen's Guide to Pennsylvania Local Government. 1991;Bureau of Local Government Services, Harrisburg.
20. Local Government Financial Statistics. 1960-1992.
21. Pennsylvania State Tax Equalization Board, Municipality Sales Data, (unpublished), Harrisburg, 1990-1995.
22. Romer T., Rosenthal H. Bureaucrats versus voters: on the political economy of resource allocation by direct democracy. Quarterly Journal of Economics. 93:1979;563-587.
23. Strumpf K. Government credibility and policy choice: evidence from the pennsylvania earned income tax. 1998;UNC Chapel Hill Economics Department Typescript.
24. Strumpf K. A predictive index for the flypaper effect. Journal of Public Economics. 1998.
25. Wolak F. An exact test for multiple inequality and equality constraints in the linear regression model. The Journal of the American Statistical Association. 82:1987;782-793.