Intrametropolitan fiscal relations: special taxing districts

Article Abstract:

The effect of special taxing districts (STDs) on intrametropolitan fiscal relations is shown to contribute to the economic disparities among households and to the disparities related to public goods availability (such as public parks) within large urban areas. STDs are related to special-purpose local government agencies (such as park departments). The model developed within the research shows that STDs can prevent the achievement of economic equilibrium. The model is also applied to various situations to illustrate relationships between tax incidence and incidence of public benefits.

Research, Urban economics, Real property tax, Real property taxes

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A theory of interregional tax competition

Article Abstract:

This study is concerned with the government strategy of decreasing the rate that property is taxed at to raise a region's level of capital investment, the idea being that low tax rates invite business. This kind of tax competition is examined through a general equilibrium model. Results indicate that when the public service output is forcibly raised the nation's welfare could be affected one way or the other. It would appear that such government tax and public expenditure policies, to increase capital investment, are extremely inefficient.

Models, Prices and rates, Local taxation, Local finance

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