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| Title | Tiebout Sorting, Zoning, and Property Tax Rates |
| Creator | 吳文傑 Wu, Wen-Chieh Bourassa, Steven C. |
| Contributor | 財政系 |
| Key Words | Tiebout model; fiscal zoning; single-family zoning; property taxation; Miami |
| Date | 2022-02 |
| Date Issued | 21-Sep-2022 11:08:00 (UTC+8) |
| Summary | 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 |
| Relation | Urban Science, 6(1), 13 |
| Type | article |
| DOI | https://doi.org/10.3390/urbansci6010013 |
| dc.contributor | 財政系 | |
| dc.creator (作者) | 吳文傑 | |
| dc.creator (作者) | Wu, Wen-Chieh | |
| dc.creator (作者) | Bourassa, Steven C. | |
| dc.date (日期) | 2022-02 | |
| dc.date.accessioned | 21-Sep-2022 11:08:00 (UTC+8) | - |
| dc.date.available | 21-Sep-2022 11:08:00 (UTC+8) | - |
| dc.date.issued (上傳時間) | 21-Sep-2022 11:08:00 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/142005 | - |
| dc.description.abstract (摘要) | 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 | |
| dc.format.extent | 103 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Urban Science, 6(1), 13 | |
| dc.subject (關鍵詞) | Tiebout model; fiscal zoning; single-family zoning; property taxation; Miami | |
| dc.title (題名) | Tiebout Sorting, Zoning, and Property Tax Rates | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.3390/urbansci6010013 | |
| dc.doi.uri (DOI) | https://doi.org/10.3390/urbansci6010013 |