We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Tiebout Sorting, Zoning, and Property Tax Rates.
- Authors
Bourassa, Steven C.; Wu, Wen-Chieh
- Abstract
This paper examines certain implications from the literature on Tiebout's model of local government service provision, particularly Hamilton's extension of the model to include local control of land use and property taxation. Our empirical analysis focused on the use of fiscal zoning to lower property tax rates, a topic that has not been addressed in the extensive literature on Tiebout's model. Using data for over 100 municipalities in the Miami, Florida, metropolitan area, we specified property tax rates as a function of fiscal zoning measures, other municipal characteristics, and tax mimicking. We conclude that single-family zoning is by far the most important variable explaining municipal property tax rates.
- Subjects
MIAMI (Fla.); PROPERTY tax; TAX rates; METROPOLITAN areas; MUNICIPAL services; CITIES &; towns
- Publication
Urban Science, 2022, Vol 6, Issue 1, p13
- ISSN
2413-8851
- Publication type
Article
- DOI
10.3390/urbansci6010013