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Preserved in Portico This version is not peer-reviewed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)
A peer-reviewed article of this Preprint also exists.
Bourassa, S.C.; Wu, W.-C. Tiebout Sorting, Zoning, and Property Tax Rates. Urban Sci. 2022, 6, 13. Bourassa, S.C.; Wu, W.-C. Tiebout Sorting, Zoning, and Property Tax Rates. Urban Sci. 2022, 6, 13.
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
Business, Economics and Management, Econometrics and Statistics
Copyright: This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Comments (0)
We encourage comments and feedback from a broad range of readers. See criteria for comments and our Diversity statement.
Leave a public commentSend a private comment to the author(s)
* All users must log in before leaving a comment
