What should local governments tax: Income or property?

City Taxes, City Spending: Essays in Honor of Dick Netzer

Volumn , Issue , 2004, Pages 7-29

  Oates, Wallace E ^a   Schwab, Robert M ^a  

^a UNIVERSITY OF MARYLAND   (United States)

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Indexed keywords

EID: 79953792467     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4337/9781845421632.00009     Document Type: Chapter

References (25)

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2. Epple, Dennis and Holger Sieg (1999), 'Estimating Equilibrium Models of Local Jurisdictions', Journal of Political Economy, 107, 645-81.
3. Fischel, William A. (1992), 'Property Taxation and the Tiebout Model: Evidence for the Benefit View from Zoning and Voting', Journal of Economic Literature, 30, 171-7.
4. Fischel, William A. (1996), 'How Serrano Caused Proposition 13', Journal of Law and Politics, 12, 607-45.
5. Fischel, William A. (2001), 'Municipal Corporations, Homeowners, and the Benefit View of the Property Tax', in Wallace E. Oates (ed.), Property Taxation and Local Government Finance, Cambridge, MA: Lincoln Institute of Land Policy, pp.33-77.
6. Goodspeed, Timothy J. (1989), 'A Re-Examination of the Use of Ability to Pay Taxes by Local Governments', Journal of Public Economics, 38, 319-42.
7. Hamilton, Bruce W. (1975), 'Zoning and Property Taxation in a System of Local Governments', Urban Studies, 12, 205-11.
8. Hamilton, Bruce W. (1976), 'Capitalization of Intrajurisdictional Differences in Local Tax Prices', American Economic Review, 66, 743-53.
9. McGuire, Therese J. (2001), 'Alternatives to Property Taxation for Local Government', in Wallace E. Oates (ed.), Property Taxation and Local Government Finance, Cambridge, MA: Lincoln Institute of Land Policy, pp.301-14.
10. Mieszkowski, Peter (1972), 'The Property Tax: An Excise Tax or a Profits Tax?', Journal of Public Economics, 1, 73-96.
11. Netzer, Dick (1966), Economics of the Property Tax, Washington, DC: Brookings Institution.
12. Netzer, Dick (1998), Land Value Taxation: Can It and Will It Work Today?, Cambridge, MA: Lincoln Institute of Land Policy.
13. Oates, Wallace E. (1969), 'The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis', Journal of Political Economy, 77, 957-71.
14. Oates, Wallace E. (1972), Fiscal Federalism, New York: Harcourt Brace Jovanovich.
15. Oates, Wallace E. (1998), 'Property Taxation and Local Public Spending: The Renter Effect', working draft.
16. Oates, Wallace E. and Robert M. Schwab (1991), 'The Allocative and Distributive Implications of Local Fiscal Competition', in Daphne Kenyon and John Kincaid (eds), Competition Among States and Local Governments, Washington, DC: Urban Institute, pp.127-145.
17. Parry, Ian W.H. and Wallace E. Oates (2000), 'Policy Analysis in the Presence of Distorting Taxes', Journal of Policy Analysis and Management, 19, 603-13.
18. Rodgers, James D. and Judy A. Temple, (1996), 'Sales Taxes, Income Taxes and Other Nonproperty Tax Revenues', in J. Richard Aronson and Eli Schwartz (eds), Management Policies in Local Government Finance, Washington, DC:International City/County Management Association, pp.229-58.
19. Tiebout, Charles M. (1956), 'A Pure Theory of Local Expenditures', Journal of Political Economy, 64, 416-24.
20. Wallis, John Joseph (2001), 'A History of the Property Tax in America', in Wallace E. Oates (ed.), Property Taxation and Local Government Finance, Cambridge, MA: Lincoln Institute of Land Policy, pp. 123-47.
21. Wildasin, David E. (1989), 'Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy', Journal of Urban Economics, 25, 193-212.
22. Wilson, John D. (1999), 'Theories of Tax Competition', National Tax Journal, 52, 269-304.
23. Youngman, Joan (1994), Legal Issues in Property Valuation and Taxation: Cases and Materials, Chicago: The International Association of Assessing Officers.
24. Zodrow, George R. (2001), 'Reflections on the New View and the Benefit View of the Property Tax', in Wallace E. Oates (ed.), Property Taxation and Local Government Finance, Cambridge, MA: Lincoln Institute of Land Policy, pp.79-111.
25. Zodrow, George R. and Peter Mieszkowski (1986), 'Pigou, Tiebout, Property Taxation, and the Under-Provision of Local Public Goods', Journal of Urban Economics, 19, 356-70.