The Effect of Property Tax Limitations on Residential Private Governments: The Case of Proposition 13
نویسنده
چکیده
35 National Tax Journal Vol. LXI, No. 1 March 2008 Abstract The proliferation of residential private governments, in the form of homeowners’ associations, to deliver public services coincided with a period in which cities faced signifi cant property tax limitations. Using panel data from California in the era of Proposition 13, I test whether cities that were more tax constrained experienced higher rates of private government formation. The degree of constraint is measured by using the limitation’s revenue sharing formula and by using crime to proxy for local service demand. I fi nd the more a city is constrained, the higher is the membership in and the rate of growth of, private governments.
منابع مشابه
Coping with State Tax and Expenditure Limitation: The Oregon Experience
SINCE THE PASSAGE of California’s Proposition 13 in 1978, tax and expenditure limitation measures (TELs) have been widely used for altering the revenue systems of state and local governments (Joyce and Mullins 1991). Oregon’s Ballot Measure 5, a TEL passed in 1990, provides an opportunity to (1) identify some of the effects of a TEL on local governments and (2) examine how local officials try t...
متن کاملProviding a Model of the Relationship between Political Ideology and Tax Avoidance, with an Emphasis on the Role of Mediation of Social Trust in the State
Tax is one of the important economic issues of any society. Wherever there is a tax, there will be an avoidance of it by itself. Tax compliance is important for all governments around the world to fund the budget. Exploring the effect of social factors on tax avoidance is the purpose of this study. The statistical sample includes 550 accountants and financial managers of companies and auditors ...
متن کاملبررسی معیارهای مهم در جلب مشارکت بخش خصوصی در احداث، تجهیز و بهره برداری بیمارستان ها با استفاده از مدل مشارکت بخش دولتی و خصوصی
Background: Partnership between public and private section is the cooperation between institutions in these sectors which perform to attain common goals and eliminate the limitations. This study aimed at investigating the important criteria for attraction of private section in health sector. Material and Methods: Based on studies and sample surveys, governments have essential role for codifi...
متن کاملTax Evasion in Oil-Exporting Countries: The Case of Iran
N umerous studies have been conducted about the determinants of tax evasion. In all of these studies, this phenomenon has been taken into account in the framework of balanced budget and a non-oil economy. In this study the determinants are examined by extending an endogenous growth model and considering two cases for the government budget in an oil-exporting country along with its budget d...
متن کاملSubnational Revenues: Realities and Prospects
The traditional theory of fiscal federalism prescribes a very limited tax base for subnational governments. The only "good" local taxes are said to be those (1) that are easy to administer locally, (2) that are imposed solely (or mainly) on local residents, and (3) that do not raise problems of "harmonization" or "competition" between subnational governments or between subnational and national ...
متن کامل