The Effects of Assessment Quality on Revenue Volatility

被引：15

作者：

Carroll, Deborah ^{[1
]}

Goodman, Christopher ^{[2
]}

机构：

[1] Univ Georgia, Sch Publ & Int Affairs, Dept Publ Adm & Policy, 204 Baldwin Hall, Athens, GA 30602 USA

[2] Univ Georgia, Survey Res Ctr, Athens, GA 30602 USA

来源：

PUBLIC BUDGETING AND FINANCE | 2011年 / 31卷 / 01期

关键词：

D O I：

10.1111/j.1540-5850.2011.00975.x

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This paper examines the relationships between assessment quality, property tax revenue volatility, and other revenue volatility using panel data of all 100 counties in North Carolina between 2003 and 2007. Findings suggest that characteristics of the property tax base are the most important predictors of property tax revenue volatility among counties over time. Specifically, increases in assessed value and years in which a mass revaluation occurs are most influential in determining property tax revenue volatility. The second stage of analysis reveals that population, nontax revenue dependence, property tax dependence, and assessment quality have the greatest influences on volatility of other revenues among counties over time. The effect of assessment quality on nonproperty tax revenue volatility is conditional upon a county's property tax dependence.

引用

页码：76 / 94

页数：19

共 32 条

[1] Hamilton B.W., Capitalization of Intrajurisdictional Differences in Local Tax Prices, American Economic Review, 66, 5, pp. 743-753, (1976)
[2] Hamilton B.W., Zoning and Property Taxation in a System of Local Governments, Urban Studies, 12, 2, pp. 205-211, (1975)
[3] Mieszkowski P., The Property Tax: An Excise Tax or a Profits Tax?, Journal of Public Economics, 1, 1, pp. 73-96, (1972)
[4] Zodrow G.R., Mieszkowski P.M., The New View of the Property Tax: A Reformulation, Regional Science and Urban Economics, 16, 3, pp. 309-327, (1986)
[5] Brunori D., Local Tax Policy: A Federalist Perspective, (2003)
[6] Joseph Wallis J., A History of the Property Tax in America, Property Taxation and Local Government Finance, pp. 123-151, (2001)
[7] (2003)
[8] Mullins D.R., Wallin B.A., Tax and Expenditure Limitations: Introduction and Overview, Public Budgeting and Finance, 24, 4, pp. 2-15, (2004)
[9] Fisher R.C., State and Local Public Finance, (2007)
[10] Carroll D.A., Sharbel B.J., The Property Tax: Past, Present and Future, Public Financial Management, pp. 151-178, (2006)

← 1 2 3 4 →