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Some Distributional Effects of Reducing the Property Tax in Rural and Urban Areas

Published online by Cambridge University Press:  28 April 2015

Fred C. White  and
Bill R. Miller
Fred C. White
Affiliation:
University of Georgia
Bill R. Miller
Affiliation:
University of Georgia
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Extract

A question now being asked in many states is whether the property tax is too burdensome and whether it should be displaced by another tax. Many states have lowered property taxes on specific classes of property, while other states are considering more widespread relief from property taxes. If property taxes are reduced, other taxes will have to be increased in order to offset reductions in government revenues. What is the effect of substituting one tax for another; who will pay more and who will pay less if property taxes are decreased and sales or income taxes increased? Will overall regressiveness of taxes be reduced by substitution? The basic technique of sampling and analysis presented here hopefully will be applicable in many states and will provide important answers to these questions.

Type
Research Article
Information
Journal of Agricultural and Applied Economics , Volume 6 , Issue 2 , December 1974 , pp. 109 - 114
Copyright
Copyright © Southern Agricultural Economics Association 1974

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References

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