NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

The New View of the Property Tax: A Reformulation

Peter M. Mieszkowski, George R. Zodrow

NBER Working Paper No. 1481
Issued in October 1984
NBER Program(s):   PE

The"new view" of the property tax is reformulated within the context of a model with interjurisdictional competition, endogenous local public services, individuals who are segregated into homogeneous communities according to tastes for local public services, a simple form of land use zoning, and a political or constitutional constraint on the use of head taxes by local governments. Expressions for the "profits tax" and"excise tax" effects of the property tax are derived. The effects of a "consumption distortion" away from government services due to local reluctance to tax mobile capital are also examined.

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Document Object Identifier (DOI): 10.3386/w1481

Published: Regional Science and Urban Economics, Vol. 16, no. 3, (August 1986): pp. 309-327. citation courtesy of

 
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