Local Government Tax and Land Use Policies in the United States: Understanding the Links

By Helen F. Ladd; Lincoln Institute of Land Policy | Go to book overview
where regional services, such as waste water collection and treatment, are provided by the Metropolitan Council. Free-standing growth areas: urban centres outside the MUSA. Rural: areas outside the MUSA and free-standing growth areas largely in agricultural use, but including some commercial, industrial and residential development. See Metropolitan Council ( 1988).
14.
This can be seen in the jurisdiction-level data as well. Between 1990 and 1995, the standard deviation of net distributions from the system declined each year, from 116 in 1990 to 101 in 1995.
15.
See Laddet al. ( 1991). Modified capacity estimates using the 'income with exporting approach' are used for this work. The published estimates are modified to remove net distributions from Fiscal Disparities. This is accomplished by applying the formula for revenue-raising capacity on p. 64 of Ladd et al.
16.
This comes from a simple regression of the need—capacity gaps (modified to exclude net distributions from Fiscal Disparities) on net distributions from Fiscal Disparities. The estimated regression equation was Net Fiscal Disparities Distribution = -71.15 + 0.640 (need—capacity gap). The t-statistic on the need—capacity gap coefficient was 6.54 (d.f. = 86), which is significant at the 99 per cent confidence level.
17.
Only the portion above $150 000 (or $200 000) for each individual property would be pooled. For a house assessed at $250 000, for instance, the first $150 000 ($200 000) would be taxed by the locality as usual, while the remaining $100 000 ($50 000) would go into the regional pool.
18.
The estimated regressions supporting these findings were: net distribution from the >$200 000 programme = -79.33 + 0.393 (need—capacity gap); net distribution from the >$150 000 programme = -118.86 + 0.586 (need—capacity gap); net distribution from the combination of the existing programme and the >$200 000 programme = -150.49 + 1.033 (need—capacity gap); and net distribution from the combination of the existing programme and the >$150 000 programme = -190.01 + 1.227 (need—capacity gap). The t-statistics for the slope coefficients were 3.27, 3.33, 6.40 and 5.81, respectively all significant at the 99 per cent confidence level.
19.
See Bell ( 1994) for the Maryland simulation and Fischer ( 1982) for Milwaukee. Data for the Chicago area simulations are from county assessor records and the 1990 Census of Housing and Population.
20.
This was computed from Tables 6A1 and 6A2 of Bell ( 1994). The correlation is significant at the 95 per cent level of confidence.
21.
Bell is less positive in his assessment of the redistributive effects of the Fiscal Disparities model in Maryland. However, he bases much of his assessment on estimates of net increases in tax revenues as a result of the programme that seriously understate the revenue changes in places with higher than average tax rates. This is due to a misinterpretation of the way that localities tax net distributions from Fiscal Disparities in the Twin Cities case. Bell assumes that local revenues from tax base received through fiscal disparities are determined by applying the regional average rate to the net distribution, when in fact it is the local tax rate that determines a locality's revenues. This means that Bell seriously understates the revenue increases that would result for places with higher than average tax rates, a group that includes Baltimore and several other of the low capacity places in the Maryland sample.

REFERENCES

Baker, Karen and Steve Hinze ( 1995), Minnesota Fiscal Disparities Programme, St Paul: Minnesota House of Representatives Research Department.

Baker, Karen, Steve Hinze and Nina Manzi ( 1991), Minnesota Fiscal Disparities Programme:A Presentation to the Fiscal Disparities Task Force of the House Tax Committee, St Paul: Minnesota House of Representatives Research Department.

-253-

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