ARE LOCAL PROPERTY TAXES REGRESSIVE, PROGRESSIVE, OR WHAT?

Wallace E. Oates · William A. Fischel

55 citations0/0 files storedNational Tax Journal

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Local Government Finance and Decentralization Economic and Fiscal Studies Politics, Economics, and Education Policy

Abstract

Local property taxes are commonly regarded as regressive, but the two dominant (and competing) views of the property tax would disagree. Under the capital-tax view, the national element of the tax is a tax on real estate capital, which makes it somewhat inefficient but progressive, given the distribution of ownership of real property. Under the benefit view, the local component of the property tax is not really a tax but a fee for service. We describe evidence that the capital-tax view applies in relatively undeveloped areas, while the benefit view is more relevant in developed urban areas.

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References

1956A Pure Theory of Local Expenditures 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods 1969The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis 2008A New Measure of the Local Regulatory Environment for Housing Markets: The Wharton Residential Land Use Regulatory Index 2008The causes and consequences of land use regulation: Evidence from Greater Boston 1975Zoning and Property Taxation in a System of Local Governments 1972The property tax: An excise tax or a profits tax?2000Brookings-Wharton papers on urban affairs

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