Cities’ reliance on property taxes has declined since the 1970s. This shift has been attributed to state rules enacted in the wake of the tax revolt and intended to curb property taxes. The extent to which state limits on property taxes have affected their cities’ revenues is unclear. This study examines competing explanations for the change in city property tax reliance among states. Pooled cross-sectional time series analysis is used to assess how much state limits or other factors account for changes in property tax reliance over time. The results of this analysis challenge state limitations’ long-term effects.
Coyle McCabe, B. (2000), "State institutions and city property taxes: revisiting the effects of the tax revolt", Journal of Public Budgeting, Accounting & Financial Management, Vol. 12 No. 2, pp. 205-229. https://doi.org/10.1108/JPBAFM-12-02-2000-B002
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