| Article ID: | iaor20011622 |
| Country: | United States |
| Volume: | 12 |
| Issue: | 2 |
| Start Page Number: | 205 |
| End Page Number: | 229 |
| Publication Date: | Jan 2000 |
| Journal: | Journal of Public Budgeting, Accounting and Financial Management |
| Authors: | McCabe Barbara Coyle |
| Keywords: | government, management, time series & forecasting methods |
Cities' reliance on property taxes has declined since the 1970s. This shift has been attributed to state rules enacted in the wake of the tax revolt and intended to curb property taxes. The extent to which state limits on property taxes have affected their cities' revenues is unclear. This study examines competing explanations for the change in city property tax reliance among states. Pooled cross-sectional time series analysis is used to assess how much state limits or other factors account for changes in property tax reliance over time. The results of this analysis challenge state limitations' long-term effects.