Abstract
This paper explores the variations among local governments in the composition of tax revenues, or more specifically, in the relative use of property taxes. Using a median voter framework, various hypotheses are developed concerning the factors that should influence the relative use of property taxes. A cross-sectional sample of central cities is employed to test the hypotheses. The empirical results are consistent with the hypotheses.
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I wish to thank Paul Farnham, Jorge Martinez, Paula Stephan, Bruce Seaman, Paul Rubin, Gordon Tullock and members of the Graduate Workshop for helpful suggestions. I wish also to acknowledge partial financial support of the Research Program Committee of the College of Business Administration, Georgia State University.
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Sjoquist, D.L. A median voter analysis of variations in the use of property taxes among local governments. Public Choice 36, 273–285 (1981). https://doi.org/10.1007/BF00123784
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DOI: https://doi.org/10.1007/BF00123784