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CESifo Economic Studies Advance Access originally published online on January 11, 2008
CESifo Economic Studies 2007 53(4):495-521; doi:10.1093/cesifo/ifm019
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© The Author 2008. Published by Oxford University Press on behalf of Ifo Institute for Economic Research, Munich. All rights reserved. For permissions, please email: journals.permissions@oxfordjournals.org

The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures

George R. Zodrow*

* George R. Zodrow is a Professor of Economics and Rice Scholar, Tax and Expenditure Policy Program, Baker Institute for Public Policy, Rice University, Houston, TX, USA and International Research Fellow, Centre for Business Taxation, Oxford University, e-mail: zodrow{at}rice.edu

Many states in the US have in recent years changed the mix of state and local revenue sources used to finance local public expenditures, especially primary and secondary education, with local property taxes being replaced by various sources of state tax revenue. This article examines the desirability of such a tax substitution, focusing on the implications of the long-standing debate between the "benefit tax" and "capital tax" views of the incidence of the tax. It also includes a discussion of some recent research that elaborates the capital tax view of the property tax. (JEL codes: H10, H21, H22, H71)

Key Words: Property tax incidence • capitalization • capital tax view • new view • benefit tax view • Texas tax reform • margin tax


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