Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Tiebout Sorting, Zoning, and Property Tax Rates

Version 1 : Received: 7 January 2022 / Approved: 10 January 2022 / Online: 10 January 2022 (15:21:18 CET)

How to cite: Bourassa, S.C.; Wu, W. Tiebout Sorting, Zoning, and Property Tax Rates. Preprints 2022, 2022010126 (doi: 10.20944/preprints202201.0126.v1). Bourassa, S.C.; Wu, W. Tiebout Sorting, Zoning, and Property Tax Rates. Preprints 2022, 2022010126 (doi: 10.20944/preprints202201.0126.v1).

Abstract

This paper examines certain implications from the literature on Tiebout’s model of local gov-ernment service provision, particularly Hamilton’s extension of the model to include local control of land use and property taxation. Our empirical analysis focuses on the use of fiscal zoning to lower property tax rates, a topic that has not been addressed in the extensive Tiebout literature. Using data for over 100 municipalities in the Miami, Florida, metropolitan area, we specify 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 ex-plaining municipal property tax rates.

Keywords

Tiebout model; fiscal zoning; single-family zoning; property taxation; Miami

Subject

SOCIAL SCIENCES, Econometrics & Statistics

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