Full Disclosure: Unanticipated Improvements in Property Tax Uniformity

被引：8

作者：

Cornia, Gary ^{[1
,2
]}

Walters, Lawrence ^{[3
]}

机构：

[1] Brigham Young Univ, Publ Management, Provo, UT 84602 USA

[2] Brigham Young Univ, Marriott Sch Management, Romney Inst Publ Management, Provo, UT 84602 USA

[3] George Mason Univ, Publ Policy & Management, Fairfax, VA 22030 USA

来源：

PUBLIC BUDGETING AND FINANCE | 2005年 / 25卷 / 02期

关键词：

D O I：

10.1111/j.0275-1100.2005.00363.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 contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or "truth in taxation'' on the rate of property tax growth. The second studies the determinants of assessment uniformity. This article focuses on the role of full disclosure in changing administrative incentives and improving the uniformity of the property tax. A panel of 29 Utah counties over a 32-year period is used in a TSCS analysis. Findings suggest there is substantial evidence that full disclosure improved uniformity in Utah, but limited evidence that it restrained property tax growth.

引用

页码：106 / 123

页数：18