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

how such programmes are structured, how other jurisdictions respond and on the costs of such programmes relative to their benefits.


NOTES
1.
Because all costs are deductible from federal taxable income, net taxes are the same share of net costs as gross taxes are of gross costs.
2.
Oakland's survey was originally presented at a 1974 conference. Consequently, he ends the literature survey in 1974, not in 1978 as might be indicated by the year of publication.
3.
The reference here is to various unpublished reports for the Center for Mathematical Studies in Business and Economics, University of Chicago. Subsequent reviews refer to his 1979 and 1983 published papers.
4.
See Wheaton ( 1983) for measurement of business tax burdens. Also see the discussion in Fisher ( 1996, pp. 613-17). As emphasized by Bartik ( 1991, p. 33), failure to measure business tax burdens correctly tends to bias their coefficients in statistical studies towards zero.
5.
The locations are equilibrium locations only in the sense that the costs of moving are greater than the gains from moving. The existence of transactions costs suggests that the resulting pattern would differ from the pattern that would be made de novo.
6.
In addition, one must worry about the statistical problem of simultaneity that occurs when an explanatory variable, such as a tax rate, is affected by the dependent variable, the level of business activity.
7.
In particular, they criticized the assumption that industrial sites were elastically supplied and noted that the equations were not statistically identified.
8.
The models require the strong assumptions implicit in a conditional logit model.
9.
I chose 1986 as the cut-off date because Newman and Sullivan's article was completed in 1986 even though it was not published until 1988.
10.
The standard error of 0.053 implies that if additional studies were undertaken, the probability is 95 per cent that the mean elasticity will fall in the range from -0.14 to 0.36.
11.
This figure is reported in Bartik ( 1991) Table 2.3. It differs slightly from the -1.76 figure reported in Bartik ( 1992). The -1.91 average is consistent with the elasticities reported for individual studies in Bartik ( 1991, Appendix 2.2).
12.
For evidence that communities may mimic the tax policies of surrounding jurisdictions, see Ladd ( 1992).
13.
This paragraph is based on Bartik ( 1992, p. 108).
14.
The following figures are based on data by state calculated by the US Advisory Commission on Intergovernmental Relations (ACIR, various years). The potential tax base for each tax for each state measures the size of a uniformly defined tax base in the state and is independent of how the state defines the tax base. Since tax effort is calculated as the ratio of revenues to the potential tax base rather than to the actual tax base, it measures the average effective tax burden in the state. Because states vary in how broadly they define specific tax bases, use of the ratio of revenues to the actual tax base or, alternatively, of nominal tax rates, would give a misleading picture of the variation in tax burdens across states.

REFERENCES

Bartik, Timothy J. ( 1985), "Business location decisions in the United States: estimates of the effects of unionization, taxes, and other characteristics of states", Journal of Business & Economic Statistics, 3 ( 1), 14-22.

-99-

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

Table of contents

  • Title Page iii
  • Contents v
  • Figures vii
  • Tables viii
  • List of Contributors x
  • Acknowledgements xiii
  • Lincoln Institute of Land Policy xiv
  • 1. Introduction 1
  • Notes 21
  • References 21
  • Part I - Interactions Between Tax and Land Policies 23
  • 2. Theoretical Controversies: Land and Property Taxation 25
  • Notes 38
  • References 39
  • Notes 48
  • References 48
  • References 53
  • 3. Land Use Regulation as a Fiscal Tool 55
  • Notes 72
  • References 72
  • Notes 80
  • References 81
  • 4. Effects of Taxes on Economic Activity 82
  • Notes 99
  • References 99
  • Notes 107
  • Notes 115
  • 5. Tax Policies to Promote Economic Development 116
  • Notes 128
  • References 129
  • Part II - Tax Policy as a Land Use Tool 131
  • 6. the Pittsburgh Experience with Land- Value Taxation 133
  • Notes 141
  • References 142
  • 7. Property Tax Treatment of Farmland: Does Tax Relief Delay Land Development? 144
  • Notes 157
  • References 159
  • 8. Incentives, Firm Location Decisions and Regional Economic Performance 168
  • Notes 180
  • References 180
  • 9. Tax Increment Financing as a Tool of Redevelopment 182
  • Notes 196
  • References 197
  • Part III - Fiscal and Distributional Impacts 199
  • 10. Fiscal Impacts of Business Development in the Chicago Suburbs 201
  • Notes 212
  • References 214
  • Appendix 215
  • 11. Who Pays Development Fees? 218
  • Notes 231
  • References 233
  • 12. Regional Tax Base Sharing: the Twin Cities Experience 234
  • Notes 251
  • References 253
  • Index 255
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