| Article ID: | iaor1991570 |
| Country: | United States |
| Volume: | 2 |
| Start Page Number: | 233 |
| End Page Number: | 252 |
| Publication Date: | Jul 1990 |
| Journal: | Public Budgeting and Financial Management |
| Authors: | Cornia G., Wheeler G., Smith S. |
| Keywords: | statistics: empirical, government, law & law enforcement, statistics: regression |
Truth-in-taxation is a policy tool advocated by many property tax experts. This article explores the effect of truth-in-taxation in 29 county governments in the state of Utah. The period of analysis covers 15 years without a truth-in-taxation law (1971-85) and three years with the law in effect (1986-88). The results suggest that truth-in-taxation has reduced the rate of growth in the property tax during the period studied. This is the only current analysis of the effect of a truth-in-taxation law.